National Consumer Credit Protection Act 2009

CHAPTER 2 - LICENSING OF PERSONS WHO ENGAGE IN CREDIT ACTIVITIES

PART 2-5 - FINANCIAL RECORDS, TRUST ACCOUNTS AND AUDIT REPORTS

Division 4 - Matters relating to audit reports

SECTION 106

106 REGULATIONS IN RELATION TO AUDIT REPORTS ETC.
The regulations may make provision in relation to:

(a) the audit reports referred to in subsection 102(1) ; and

(b) audit reports that persons who have applied for a licence may be requested to lodge under subsection 37(4) or 46A(3) ; and

(c) the auditors that prepare those reports; and

(d) auditing standards that must be complied with in relation to those reports.