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AGENTS FINANCIAL ADMINISTRATION ACT 2014 - SECT 38
Auditor may ask agent to produce other accounts
38 Auditor may ask agent to produce other accounts
(1) This section applies if an auditor considers, to enable the auditor to
decide whether an agent’s trust accounts have been satisfactorily kept under
this Act, it is necessary— (a) to examine a general account of the agent; or
(b) to be given information about the accounts.
(2) The auditor may ask the
agent to produce the general account or give the information.
(3) If the
agent refuses, the auditor must immediately give written notice to the chief
executive. Penalty— Maximum penalty for subsection (3) —200 penalty
units or 1 year’s imprisonment.
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