116ASecretary must make audit reports available to other auditors

#### 116A Secretary must make audit reports available to other auditors 116A Secretary must make audit reports available to other auditors > > (1) The Secretary must make an audit report about a person available for inspection by an auditor appointed to make a subsequent audit of the records and documents of the person. > > > (2) In this section— > > > > audit means an audit carried out for the purposes of this Division. > > > > audit report means a report on an audit received under section 116(1). > > **s 116A:** Ins 2023 No 7, Sch 1.18\[2\].