sec.57AAccount review report

### sec.57A Account review report The auditor engaged by a trustee to carry out a review of a trust account under section 57 must prepare, and give to the trustee, a report (an account review report ) for the account as required by regulation. Maximum penalty—200 penalty units. The auditor must give the commissioner a copy of the account review report, in the approved way, within 20 business days after completing the relevant review. Maximum penalty—50 penalty units. When complying with subsection (2) , the auditor must also give the trustee a copy of the account review report. Maximum penalty—50 penalty units. s 57A ins 2020 No. 24 s 63 amd 2022 No. 11 s 30 ; 2024 No. 14 s 47 (sec.57A-ssec.1) The auditor engaged by a trustee to carry out a review of a trust account under section 57 must prepare, and give to the trustee, a report (an account review report ) for the account as required by regulation. Maximum penalty—200 penalty units. (sec.57A-ssec.2) The auditor must give the commissioner a copy of the account review report, in the approved way, within 20 business days after completing the relevant review. Maximum penalty—50 penalty units. (sec.57A-ssec.3) When complying with subsection (2) , the auditor must also give the trustee a copy of the account review report. Maximum penalty—50 penalty units.