sec.822References to audit report for pt 11 , div 6 , sdiv 5

### sec.822 References to audit report for pt 11 , div 6 , sdiv 5 This section applies if— the registrar has, under section 821 , granted an exemption for an employer organisation from the requirement to appoint an auditor to inspect and audit the organisation’s accounting records and make a report under part 11 , division 6 , subdivision 4 ; and another Act or law requires the organisation or its counterpart federal body to appoint an auditor to inspect and audit the organisation’s accounting records and make a report. A reference in part 11 , division 6 , subdivision 5 to an employer organisation’s audit report is taken to be a reference to the audit report prepared for the organisation under the other Act or law. (sec.822-ssec.1) This section applies if— the registrar has, under section 821 , granted an exemption for an employer organisation from the requirement to appoint an auditor to inspect and audit the organisation’s accounting records and make a report under part 11 , division 6 , subdivision 4 ; and another Act or law requires the organisation or its counterpart federal body to appoint an auditor to inspect and audit the organisation’s accounting records and make a report. (sec.822-ssec.2) A reference in part 11 , division 6 , subdivision 5 to an employer organisation’s audit report is taken to be a reference to the audit report prepared for the organisation under the other Act or law. - (a) the registrar has, under section 821 , granted an exemption for an employer organisation from the requirement to appoint an auditor to inspect and audit the organisation’s accounting records and make a report under part 11 , division 6 , subdivision 4 ; and - (b) another Act or law requires the organisation or its counterpart federal body to appoint an auditor to inspect and audit the organisation’s accounting records and make a report.