Real Estate Agents (Audit) Regulations 2009

10 Who may be appointed as auditor
  • (1) A person may be appointed as the auditor of an agency's trust accounts if that person—

    • (a) is a qualified auditor; and

    • (b) is not disqualified from auditing the agency's trust accounts under regulation 11.

    (2) See sections 37 to 39 of the Financial Reporting Act 2013 (which provide for the appointment of a partnership and access to information in relation to an agency).

    (3) [Revoked]

    (4) An auditor who is appointed to audit an agency's trust accounts must promptly give notice to the agency and the Authority if, for any reason, the auditor ceases to meet the requirements of subclause (1).

    Regulation 10(1): replaced, on 1 April 2014, by regulation 5(1) of the Real Estate Agents (Audit) Amendment Regulations 2014 (LI 2014/28).

    Regulation 10(2): replaced, on 1 April 2014, by regulation 5(1) of the Real Estate Agents (Audit) Amendment Regulations 2014 (LI 2014/28).

    Regulation 10(3): revoked, on 1 April 2014, by regulation 5(1) of the Real Estate Agents (Audit) Amendment Regulations 2014 (LI 2014/28).

    Regulation 10(4): amended, on 1 April 2014, by regulation 5(2) of the Real Estate Agents (Audit) Amendment Regulations 2014 (LI 2014/28).