65Audit of records

#### 65 Audit of records (1) An RSA provider must make such arrangements as are necessary to enable an approved auditor to give the RSA provider, within the prescribed period after the end of each year of income, a report in the approved form on the degree of compliance by the RSA provider with the provisions of this Act and the regulations and the Financial Sector (Collection of Data) Act 2001 specified in the form. (1A) For the purposes of subsection (1), a person is not an approved auditor, in relation to an RSA provider, if the person is disqualified from being or acting as an approved auditor of that RSA provider under section 67. (2) A person who intentionally or recklessly contravenes subsection (1) commits an offence punishable on conviction by imprisonment for 2 years. > Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. (3) Without limiting the generality of subsection (1), an approved form must include a statement by the auditor as to whether, in the opinion of the auditor, the RSA provider has complied with the provisions of this Act and the regulations and the Financial Sector (Collection of Data) Act 2001, specified in the form, during that year of income. (4) The auditor must give the report to the RSA provider within the period referred to in subsection (1). (5) A person who intentionally or recklessly contravenes subsection (4) commits an offence punishable on conviction by imprisonment for 6 months. > Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.