41Auditor’s report

41 Auditor’s report (1) As soon as is reasonably practicable after the completion of an audit, the auditor shall prepare a report of the result of the audit and shall give the report to the licensed dealer and a copy of the report to the commissioner. (2) An auditor’s report shall include a statement indicating whether in the auditor’s opinion— (a) the licensed dealer has kept, in accordance with this Act, accounting and other records relating to trust money; and (b) there has been any loss or deficiency of trust money or any failure to pay or account for trust money.