126Conduct of audit

126  Conduct of audit

 (1) The Secretary need not give notice of an audit required under this Subdivision.

 (2) Before starting to conduct an audit, the auditor must give each relevant person for the audit a description of the scope of the audit.

 (3) The auditor may be assisted by other persons in relation to the conduct of the audit.

 (4) The rules may make provision for and in relation to:

 (a) other matters relating to the conduct of an audit; and

 (b) the process to be followed after an audit has been completed.

 (5) Without limiting subsection (4), the rules may make provision for and in relation to the following:

 (a) information that must be provided to each relevant person for the audit before the audit, during the audit or after the audit is completed;

 (b) requirements for reports to be provided in relation to an audit.