62Auditor's report

62 Auditor's report (1) As soon as is reasonably practicable after the completion of an audit pursuant to section 59, the auditor shall: (a) prepare a report of the result of the audit; and

Agents Licensing Act 1979 43 (b) deliver the report to the licensed agent and a copy of the report to the Board. (2) An auditor shall state in his or her report: (a) whether, in the auditor's opinion, the licensed agent had kept the accounting records relating to all trust moneys received and paid by the agent in accordance with this Act; and (b) whether those records were ready, within a reasonable time, for the auditor's examination after the auditor had required their production; and (c) whether the agent had complied with the auditor's other requirements and so complied within a reasonable time; and (d) anything in relation to those records of which the agent or the Board should, in the opinion of the auditor, be informed.