55JObligations of accredited person

55J Obligations of accredited person (1) An accredited person who appoints an independent auditor to conduct an assurance audit must— (a) comply with the requirements of the notice under section 55H; and (b) cooperate with the independent auditor in the conduct of the assurance audit. (2) An accredited person is responsible for the costs associated with an assurance audit. (3) An accredited person must ensure that the ESC is provided with a copy of the audit report by the date specified in the notice under section 55H. See section 55P which provides a person with protection against self-incrimination. S. 55K inserted by No. 34/2022 s. 52.