Auditors’ reports, content of
79 Auditors’ reports, content of
Every auditor of an agent’s trust accounts shall include in his report furnished pursuant to section 70 a statement as to the following matters —
whether the trust accounts of such agent have in the opinion of the auditor been kept regularly and properly written up; and
whether the trust accounts of such agent have been ready for examination at the periods appointed by the auditor; and
whether such agent has complied with the auditor’s requirements; and
whether in the opinion of the auditor such agent’s trust accounts are, and have been during the period of the audit, in order or otherwise; and
any matter or thing in relation to such trust accounts which should in the opinion of the auditor be communicated to the Commissioner.
[Section 79 amended: No. 74 of 1980 s. 10; No. 59 of 1995 s. 17; No. 58 of 2010 s. 134.]
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