s 73
In forceAuditors, appointment of
Part VIAgents’ trust accounts
73 Auditors, appointment of
(1)
Subject to the provisions of this Part the auditor by whom the audit of, and reports on, an agent’s trust accounts are to be made shall be appointed and employed for that purpose by that agent.
(2)
An agent shall appoint his auditor at the time of applying for his licence.
(3)
Subject to this Act, an auditor’s appointment under this section is continuous unless the Commissioner approves a subsequent change in the appointment.
[Section 73 amended: No. 58 of 2010 s. 134.]
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