55DNotice of compliance audit by independent auditor

55D Notice of compliance audit by independent auditor (1) If the ESC requires an accredited person to appoint an independent auditor to conduct a compliance audit, the ESC must give the accredited person written notice of the following— (a) the requirements for appointing an independent auditor to conduct the compliance audit; (b) the requirement for the independent auditor, when conducting a compliance audit, to comply with any matters specified in the ESC guidelines for the purposes of this Division; (c) the matters to be covered by the compliance audit; (d) the required form of the audit report; (e) the matters to be addressed by the audit report; (f) the timeframe in which the audit report must be provided to the ESC. (2) A written notice under subsection (1) must be accompanied by a copy of the applicable ESC guidelines. S. 55E inserted by No. 34/2022 s. 52.