55HNotice of assurance audit by independent auditor

55H Notice of assurance audit by independent auditor (1) If the ESC requires an accredited person to appoint an independent auditor to conduct an assurance audit, the ESC must give the accredited person written notice of the following— (a) the requirements for appointing an independent auditor to conduct the assurance audit; (b) the requirement for the independent auditor, when conducting an assurance audit, to comply with the matters specified in the ESC guidelines for the purposes of this Part; (c) the matters to be covered by the assurance 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 assurance 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. 55I inserted by No. 34/2022 s. 52.