Commonwealth Consolidated Acts

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Appointed auditor's functions and duties

  (1)   This section applies if the prudential standards require an auditor to be appointed.

  (2)   The appointed auditor must perform the functions and duties of an auditor that are set out in the prudential standards.

  (3)   The appointed auditor must comply with the prudential standards in performing the functions and duties.

  (4)   The ADI or authorised NOHC, or subsidiary of an ADI or authorised NOHC, to whom the prudential standards apply must make any arrangements that are necessary to enable the appointed auditor to perform the functions and duties.

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