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AGENTS FINANCIAL ADMINISTRATION ACT 2014 - SECT 32
Chief executive may make information available to supervisory bodies
32 Chief executive may make information available to supervisory bodies
(1) The chief executive may report a matter about an auditor to ASIC or a
prescribed entity of which the auditor is a member if the chief executive
believes, on reasonable grounds, the auditor— (a) has not audited an
agent’s trust accounts in accordance with generally accepted standards of
professional competency; or
(b) has failed to detect or report material
irregularities in the operation of an agent’s trust accounts; or
(c) has
not properly performed the auditor’s functions under this Act.
(2) The
chief executive may make information in the chief executive’s possession
available to the commission or entity for an investigation conducted by the
commission or entity.
(3) In this section—
"prescribed entity" means CPA Australia, the Institute of Chartered
Accountants in Australia or the Institute of Public Accountants.
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