Every settlement agent
shall, at all reasonable times at each place of business at which he carries
on business as a settlement agent, keep open for inspection —
(a) by
the auditor nominated by the Commissioner; or
(b) by
any other person authorised in writing in that behalf by that auditor,
all of his trust
accounts that relate to the business carried on by him at that place of
business and all other books, accounts and records relating to that business
that are required by the auditor for the purpose of carrying out an effective
audit of the trust accounts of the licensee.
[Section 70 amended: No. 58 of 2010 s. 176.]