Document ID: chunk:federal_register_of_legislation:F2024C00882:reg:17
Version: federal_register_of_legislation:F2024C00882
Segment Type: reg
Provision Reference: reg 17
Character Range: 77665–78405

17  Information and matters to be contained in a trust account audit report
  For paragraph 100(3)(b) of the Act, the trust account audit report must include a statement about the following matters:
 (a) whether, in the opinion of the auditor, the licensee's trust accounts have been kept regularly and properly maintained;
 (b) whether the auditor received all necessary records, information and explanations from the licensee;
 (c) whether, in the opinion of the auditor, the licensee's trust accounts provide a true and fair view of the transactions recorded and the balance at the end of the relevant period;
 (d) any other matter in relation to the trust accounts which should, in the opinion of the auditor, be communicated to ASIC.