South Australian Current Regulations South Australian Current Regulations28—Certain persons may not audit accounts and records of agents
A person must not audit the accounts and records of an agent if the
person—
(a) is,
or has been within 2 years, an employee or partner of the agent; or
(b) is
an employee of another agent actually carrying on business as an agent; or
(c) is,
himself or herself, an agent carrying on business as an agent.
Maximum penalty: $500.