96Special audit of dealer’s trust account

#### 96 Special audit of dealer’s trust account 96 Special audit of dealer’s trust account > The Secretary may, by notice in writing to a motor dealer, require the motor dealer to take the following action if the Secretary is of the opinion that the circumstances of the motor dealer’s business warrant it— > > > (a) to obtain and to furnish to the Secretary a report of an auditor relating to a trust account of the motor dealer containing such information and matters as the Secretary may specify, > > > (b) to lodge with the Secretary a guarantee from an authorised deposit-taking institution in favour of the Secretary (in a form approved by the Secretary) or such other security as may be specified by the Secretary in respect of the sale on consignment of motor vehicles by the dealer.