100BAuditor's certificate

100B Auditor's certificate S. 100B(1) amended by Nos 9699 s. 23, 10191 s. 268(6)(a), 50/1994 s. 121, 44/2001 s. 3(Sch. item 129). (1) Within 14 days after completion of the audit of an insurer's accounts for each financial year, the insurer shall send to the Authority a statement by a registered company auditor within the meaning of the Corporations Act certifying that— S. 100B(1)(a) substituted by No. 10191 s. 268(6)(b). (a) the auditor has examined the accounting records kept by the insurer in relation to any entitlement of the insurer to recover from the Fund pursuant to section 2C; (b) in his opinion— S. 100B(1) (b)(i)(ii) repealed by No. 10191 s. 268(6)(c). (iii) the accounting records accurately represent any entitlement of the insurer to be recompensed from the Fund; and (iv) any claims made by the insurer to be recompensed from the Fund are based on the insurer's entitlement as shown in the accounting records. (2) A statement under subsection (1)— (a) shall be in writing; (b) shall be in or to the effect of the prescribed form; (c) shall be signed by the auditor; and (d) shall relate to the period of 12 months ended on the preceding 30 June. S. 100C inserted by No. 9297 s. 11(l).