Anti-Money Laundering and Countering Financing of Terrorism Act 2009

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43 Auditors may report suspicious activities

(1)

Despite any other enactment or any rule of law, this section applies to a person who, in the course of carrying out the duties of that person’s occupation as an auditor, has reasonable grounds to suspect, in relation to any activity, that the activity is relevant to—

(a)

the investigation or prosecution of any person for a money laundering offence; or

(b)

the enforcement of the Misuse of Drugs Act 1975; or

(c)

the enforcement of the Terrorism Suppression Act 2002; or

(e)

the investigation or prosecution of an offence (within the meaning of section 243(1) of the Crimes Act 1961).

(2)

A person may report an activity referred to in subsection (1) to the Commissioner.

Section 43: replaced, on 11 August 2017, by section 25 of the Anti-Money Laundering and Countering Financing of Terrorism Amendment Act 2017 (2017 No 35).