s 58
In forceAudits, settlement agents’ duties and auditors’ powers as to
Part IVControls
Division 2Trust accounts
58 Audits, settlement agents’ duties and auditors’ powers as to
(1)
For the purposes of an audit or report under this Division every settlement agent shall, as and when the auditor requires, produce to the auditor his books and all papers, accounts, documents, and securities in his possession, custody, or power in any way relating to any moneys received by the settlement agent for or on behalf of any other person and shall furnish the auditor with all such information and particulars as he reasonably requires.
(2)
The auditor may examine such books, papers, accounts, documents, and securities at any time, either during, or after the end of, the period in respect of which the audit is made.
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