212 Trust account must be audited

A licensed promoter’s trust account must be audited by a qualified auditor (within the meaning of section 35 of the Financial Reporting Act 2013) at the times and in the manner prescribed by regulations made under section 219.

Compare: 1977 No 84 s 56

Section 212: amended, on 1 July 2015, by section 17 of the Financial Reporting Amendment Act 2014 (2014 No 64).