sec.866Examination of organisation’s accounting records

### sec.866 Examination of organisation’s accounting records The investigation report may include a recommendation to the registrar that an auditor be appointed to examine the organisation’s accounting records for a financial year or another period if the inspector considers— the organisation has an accounting deficiency; 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. If the registrar decides to implement the recommendation to appoint an auditor (the complaints auditor ) to examine the organisation’s accounting records for a financial year or another period, the complaints auditor must— examine the records; and give the registrar a report on the examination (the audit complaint report ). The complaints auditor, or an appropriately qualified person authorised in writing by the complaints auditor, has the powers and privileges of an organisation’s auditor. See sections 767 and 774 . If a branch of an organisation keeps accounting records and accounts separate from the organisation’s accounting records and accounts, subsections (1) and (2) apply in relation to the branch as if the references to the organisation were a reference to the branch. (sec.866-ssec.1) The investigation report may include a recommendation to the registrar that an auditor be appointed to examine the organisation’s accounting records for a financial year or another period if the inspector considers— the organisation has an accounting deficiency; 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.866-ssec.2) If the registrar decides to implement the recommendation to appoint an auditor (the complaints auditor ) to examine the organisation’s accounting records for a financial year or another period, the complaints auditor must— examine the records; and give the registrar a report on the examination (the audit complaint report ). (sec.866-ssec.3) The complaints auditor, or an appropriately qualified person authorised in writing by the complaints auditor, has the powers and privileges of an organisation’s auditor. See sections 767 and 774 . (sec.866-ssec.4) If a branch of an organisation keeps accounting records and accounts separate from the organisation’s accounting records and accounts, subsections (1) and (2) apply in relation to the branch as if the references to the organisation were a reference to the branch. - (a) the organisation has an accounting deficiency; or - (b) the organisation’s property has been misappropriated or improperly applied; or - (c) the organisation, or an officer of the organisation, has committed an offence in relation to the organisation’s property. - (a) examine the records; and - (b) give the registrar a report on the examination (the audit complaint report ).