sec.114Completion of audit

### sec.114 Completion of audit The auditor must— complete the audit within 3 months after the end of the financial year; and immediately after completion of the audit, give a copy of the audit report to the chief executive and the primary licensee. Maximum penalty—40 penalty units. Subsection (1) (a) 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 114 amd 2007 No. 22 s 3 sch 1 (sec.114-ssec.1) The auditor must— complete the audit within 3 months after the end of the financial year; and immediately after completion of the audit, give a copy of the audit report to the chief executive and the primary licensee. Maximum penalty—40 penalty units. (sec.114-ssec.2) Subsection (1) (a) 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) complete the audit within 3 months after the end of the financial year; and - (b) immediately after completion of the audit, give a copy of the audit report to the chief executive and the primary licensee.