sec.82Audit of operations

### sec.82 Audit of operations As soon as practicable after the end of each financial year, a casino operator must have the operator’s books, accounts and financial statements for the operation of the operator’s hotel-casino complex or casino for the financial year audited by a person who— is a registered company auditor under the Corporations Act ; and is approved by the chief executive to conduct the audit. Maximum penalty—200 penalty units. The auditor must— complete the audit within 4 months after the end of the financial year; and immediately after completion of the audit, give a copy of the audit report to the chief executive and casino operator. Maximum penalty—40 penalty units. Subsection (2) (a) does not apply to the auditor if, in the circumstances, it would be unreasonable to require the auditor to comply with the paragraph and the auditor completes the audit as soon as practicable. s 82 amd 1990 No. 85 s 5 sch 2 ; 1995 No. 6 s 2 sch ; 2001 No. 45 s 29 sch 3 sub 2002 No. 43 s 17 (sec.82-ssec.1) As soon as practicable after the end of each financial year, a casino operator must have the operator’s books, accounts and financial statements for the operation of the operator’s hotel-casino complex or casino for the financial year audited by a person who— is a registered company auditor under the Corporations Act ; and is approved by the chief executive to conduct the audit. Maximum penalty—200 penalty units. (sec.82-ssec.2) The auditor must— complete the audit within 4 months after the end of the financial year; and immediately after completion of the audit, give a copy of the audit report to the chief executive and casino operator. Maximum penalty—40 penalty units. (sec.82-ssec.3) Subsection (2) (a) does not apply to the auditor if, in the circumstances, it would be unreasonable to require the auditor to comply with the paragraph and the auditor completes the audit as soon as practicable. - (a) is a registered company auditor under the Corporations Act ; and - (b) is approved by the chief executive to conduct the audit. - (a) complete the audit within 4 months after the end of the financial year; and - (b) immediately after completion of the audit, give a copy of the audit report to the chief executive and casino operator.