Document ID: chunk:federal_register_of_legislation:F2025C00088:reg:138
Version: federal_register_of_legislation:F2025C00088
Segment Type: reg
Provision Reference: reg 138
Character Range: 211378–211971

138  Audit in progress before commencement time
 (1) This section applies if:
 (a) the Secretary had, under section 125 of this instrument as in force before the commencement time, required an audit to be carried out; and
 (b) the audit had commenced before the commencement time but had not been completed at that time.
 (2) The auditor must complete the audit as if section 125, as in force before the commencement time, had not been repealed. For the purposes of the audit, the approval of the auditor (under subsection 125(2) as in force before the commencement time) continues in force.