52Manner of audit of cemeteries

52 Manner of audit of cemeteries

For the purposes of section 53 of the Act, an audit of a cemetery is undertaken in the prescribed manner if the audit is performed –

(a) if the regulator requests a formal audit, by an auditor who –

(i) is a member of a recognised professional body for auditors; and

(ii) does not have a conflict of interest in respect of the cemetery or the cemetery manager for the cemetery; or

(b) if the regulator requests a self-audit, by the cemetery manager in accordance with the request of the regulator.