Commonwealth Numbered Acts

ANTI-MONEY LAUNDERING AND COUNTER-TERRORISM FINANCING ACT 2006 (NO. 169, 2006) - SECT 163

                   In carrying out an external audit in accordance with a notice under section 161 or 162, an external auditor may, if:

                     (a)  an external audit was completed under that section within the last preceding 2 years; and

                     (b)  the external auditor is satisfied that the previous audit is still relevant;

have regard to the results of the previous audit.