sec.50Unannounced examination exemption

### sec.50 Unannounced examination exemption This section applies if a former trustee or an auditor appointed by a former trustee— was subject to a requirement under section 18(3) to give a statement to the supervising entity; and did not comply with the requirement before the commencement. Section 18(3) continues to apply to the former trustee or the auditor appointed by the former trustee in relation to the requirement. s 50 ins 2023 No. 23 s 229 (sec.50-ssec.1) This section applies if a former trustee or an auditor appointed by a former trustee— was subject to a requirement under section 18(3) to give a statement to the supervising entity; and did not comply with the requirement before the commencement. (sec.50-ssec.2) Section 18(3) continues to apply to the former trustee or the auditor appointed by the former trustee in relation to the requirement. - (a) was subject to a requirement under section 18(3) to give a statement to the supervising entity; and - (b) did not comply with the requirement before the commencement.