CTHIn ForceAct
Financial Sector (Collection of Data) Act 2001
17BAuditor’s functions and duties
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17B Auditor’s functions and duties
(1) The auditor must perform the functions and duties of an auditor that are set out in the reporting standards. (2) The auditor must comply with the reporting standards in performing their functions and duties. (3) The financial sector entity must make any arrangements that are necessary to enable the auditor to perform their functions and duties.