sec.799Registrar’s examinations

### sec.799 Registrar’s examinations The registrar may engage an auditor (the registrar’s auditor ) to examine an organisation’s accounting records for a financial year or other period for the organisation if the registrar considers— the organisation has not kept accounting records; or the organisation has an accounting deficiency in its accounts; or the organisation’s property has been misappropriated or improperly applied; or the organisation, or an officer of the organisation, has committed an offence in relation to the organisation’s property. The registrar’s auditor must examine the organisation’s accounting records and give the registrar an audit report. (sec.799-ssec.1) The registrar may engage an auditor (the registrar’s auditor ) to examine an organisation’s accounting records for a financial year or other period for the organisation if the registrar considers— the organisation has not kept accounting records; or the organisation has an accounting deficiency in its accounts; or the organisation’s property has been misappropriated or improperly applied; or the organisation, or an officer of the organisation, has committed an offence in relation to the organisation’s property. (sec.799-ssec.2) The registrar’s auditor must examine the organisation’s accounting records and give the registrar an audit report. - (a) the organisation has not kept accounting records; or - (b) the organisation has an accounting deficiency in its accounts; or - (c) the organisation’s property has been misappropriated or improperly applied; or - (d) the organisation, or an officer of the organisation, has committed an offence in relation to the organisation’s property.