106Regulations in relation to audit reports etc.

106  Regulations in relation to audit reports etc.   The regulations may make provision in relation to:  (a) the audit reports referred to in subsection 102(1); and  (b) audit reports that persons who have applied for a licence may be requested to lodge under subsection 37(4) or 46A(3); and  (c) the auditors that prepare those reports; and  (d) auditing standards that must be complied with in relation to those reports. Part 2‑6—Exemptions and modifications relating to this Chapter