sec.178Carrying out of audit

### sec.178 Carrying out of audit A registered company auditor carrying out an audit for section 177 must— to the extent it is reasonably practicable, comply with any operators audit guidelines; and complete the audit within 3 months after the end of the financial year or other period to which the audit relates; and immediately after completing the audit, give a copy of the audit report to the licensed monitoring operator or former operator. Maximum penalty—40 penalty units. Subsection (1) (b) 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 178 prev s 178 amd 1992 No. 35 sch om 1999 No. 8 s 108 pres s 178 ins 1999 No. 8 s 51 amd 1999 No. 77 s 68 (sec.178-ssec.1) A registered company auditor carrying out an audit for section 177 must— to the extent it is reasonably practicable, comply with any operators audit guidelines; and complete the audit within 3 months after the end of the financial year or other period to which the audit relates; and immediately after completing the audit, give a copy of the audit report to the licensed monitoring operator or former operator. Maximum penalty—40 penalty units. (sec.178-ssec.2) Subsection (1) (b) 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) to the extent it is reasonably practicable, comply with any operators audit guidelines; and - (b) complete the audit within 3 months after the end of the financial year or other period to which the audit relates; and - (c) immediately after completing the audit, give a copy of the audit report to the licensed monitoring operator or former operator. - (a) in the circumstances, it would be unreasonable to require the auditor to comply with the paragraph; and - (b) the auditor completes the audit as soon as practicable.