CTHIn ForceAct
Anti-Money Laundering and Counter-Terrorism Financing Act 2006
163External auditor may have regard to the results of previous audit
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#### 163 External auditor may have regard to the results of previous audit
In carrying out an external audit in accordance with a notice under section 161 or 162, an external auditor may, if:
(a) an external audit was completed under that section within the last preceding 2 years; and
(b) the external auditor is satisfied that the previous audit is still relevant;
have regard to the results of the previous audit.