21 (1) Every three years or at such other times as the Fairness Commissioner may specify or at such times as may be specified in the regulations, the Fairness Commissioner shall give notice to a regulated profession that an audit must be conducted in respect of its registration practices and of its compliance with this Act and the regulations.  2006, c. 31, s. 21 (1). Notice of audit (2) The Fairness Commissioner shall give the notice required by subsection (1) at least 90 days before the audit is to begin and the notice shall state, (a)  that the regulated profession must choose and appoint an auditor from the roster established by the Fairness Commissioner by the date specified in the notice; (b)  that if the regulated profession fails to choose and appoint an auditor by the date specified in the notice that the Fairness Commissioner will choose the auditor; (c)  the scope of the audit and the audit standards that shall apply; (d)  the date by which the audit must be completed; and (e)  that the regulated profession is responsible for paying the auditor’s fees and expenses.  2006, c. 31, s. 21 (2). Choice of auditor (3) The regulated profession shall, by the date specified in the notice, choose and appoint an auditor from the roster established by the Fairness Commissioner and notify the Fairness Commissioner of its choice.  2006, c. 31, s. 21 (3). Failure to choose (4) If a regulated profession fails to notify the Fairness Commissioner of the name of the auditor it has chosen and appointed by the date specified in the notice, the Fairness Commissioner shall choose the auditor and notify the regulated profession of his or her choice and the auditor shall be deemed to have been appointed by the regulated profession.  2006, c. 31, s. 21 (4). Auditor’s duties (5) The auditor chosen and appointed under subsection (3) or (4) shall begin the audit promptly, shall conduct it in accordance with the scope of the audit and the audit standards set out in the notice under subsection (2) and shall complete the audit by the date set out in the notice.  2006, c. 31, s. 21 (5). Collection of personal information (6) An auditor may collect personal information, directly or indirectly, only for the purpose of an audit required under this section, but an auditor shall not retain any personal information after completing the audit and shall not include any personal information in any draft report or final report submitted in accordance with this section.  2006, c. 31, s. 21 (6). Duty to furnish information (7) A regulated profession shall co-operate with the auditor and shall, (a)  produce such records for, and provide such other information to, the auditor regarding its registration practices and any other matters related to compliance by the regulated profession with this Act and the regulations as are reasonably necessary for the auditor to perform his or her duties under this Act, including any reports required from the regulated profession under section 19, 20 or 22 or the regulations; and (b)  provide the auditor with any assistance that is reasonably necessary, including assistance in using any data storage, processing or retrieval device or system, to produce a record in readable form.  2006, c. 31, s. 21 (7). Limitation (8) Despite subsection (7), a regulated profession may refuse access to a record if, (a)  the record or any information in the record is subject to a legal privilege that restricts disclosure of the record or the information; or (b)  another Act, an Act of Canada or a court order prohibits disclosure of the record or any information in the record in the circumstances.  2006, c. 31, s. 21 (8). Draft report (9) The auditor shall prepare a draft report on the audit and provide a copy of it to the regulated profession, together with a notice that the profession may, within 30 days, make written submissions to the auditor on the draft report.  2006, c. 31, s. 21 (9). Same (10) The auditor shall consider the submissions, if any, made by the regulated profession and may make any changes the auditor considers appropriate before finalizing the report.  2006, c. 31, s. 21 (10). Final report (11) The auditor shall make a final report on the audit and shall file it with the Fairness Commissioner and provide a copy to the regulated profession to which the audit relates.  2006, c. 31, s. 21 (11). Auditor’s certificate (12) The auditor shall file a certificate with the Fairness Commissioner certifying that the auditor conducted the audit in accordance with this Act and the regulations and that he or she has provided a copy of the auditor’s report to the regulated profession.  2006, c. 31, s. 21 (12). When audit is complete (13) An audit is complete when the auditor has provided a copy of the final report to the regulated profession to which the audit relates and has filed with the Fairness Commissioner the final report and the certificate referred to in subsection (12) and, if the regulated profession made submissions to the auditor on the draft report, a copy of the submissions made by the regulated profession.  2006, c. 31, s. 21 (13). Filing with Minister (14) The Fairness Commissioner shall provide the Minister with a copy of all auditors’ reports within a reasonable time after receiving them.  2006, c. 31, s. 21 (14). Auditor’s fees and expenses (15) The regulated profession shall pay the auditor’s fees and expenses.  2006, c. 31, s. 21 (15).