### sec.37 Auditor’s advice to chief executive An auditor must immediately give written notice to the chief executive if the auditor— can not report that a trust account has been satisfactorily kept under this Act; or finds, on an unannounced examination of an agent’s trust accounts, an irregularity relating to an account that ought to be brought to the chief executive’s notice. Maximum penalty—200 penalty units or 1 year’s imprisonment. - (a) can not report that a trust account has been satisfactorily kept under this Act; or - (b) finds, on an unannounced examination of an agent’s trust accounts, an irregularity relating to an account that ought to be brought to the chief executive’s notice.

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