Funeral Benefit Business Regulation 2010
sec.35Auditor to advise registrar of particular matters
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sec.35 Auditor to advise registrar of particular matters
An auditor appointed by a registered corporation to audit its trust account or funeral benefit business trust fund must promptly advise the registrar if— the auditor is unable to certify that the trust account or funeral benefit business trust fund has been properly kept and is in order and correct; or on an unscheduled examination of the trust account or funeral benefit business trust fund, the auditor considers that there is some irregularity in relation to the account or fund that should to be brought to the notice of the registrar; or the auditor considers the registrar should be advised of any matter about the trust account or funeral benefit business trust fund. Maximum penalty—1 penalty unit.
- (a) the auditor is unable to certify that the trust account or funeral benefit business trust fund has been properly kept and is in order and correct; or
- (b) on an unscheduled examination of the trust account or funeral benefit business trust fund, the auditor considers that there is some irregularity in relation to the account or fund that should to be brought to the notice of the registrar; or
- (c) the auditor considers the registrar should be advised of any matter about the trust account or funeral benefit business trust fund.