or account for any such money or to comply with the provisions of this section, he shall— (a) forthwith send or deliver to the Director a S. 64(15)(a) amended by report setting out the facts so discovered and Nos 9925 deliver a signed copy of the report to the s. 5(a), 86/1994 agent; and s. 47(zp), 52/1998 s. 99(1). (b) set out the facts so discovered in his report of the result of the audit. (16) An auditor is not required to report a deficiency S. 64(16) inserted by under this section if— No. 103/2004 s. 39(1). (a) the deficiency was caused solely by an error by an authorised deposit-taking institution or by inadvertence; and (b) the deficiency is rectified within 2 business days of its discovery. 64A Audit ordered by Director S. 64A inserted by No. 10028 s. 37. (1) The Director may at any time during the financial S. 64A(1) amended by year cause the accounts of trust money of an estate Nos 86/1994 agent to be audited. s. 47(zq), 52/1998 s. 99(1), 41/2003 s. 42(1). (1A) The Director must not engage a person or firm as S. 64A(1A) inserted by an auditor for the purposes of subsection (1) if the No. 41/2003 person or firm is not qualified under section 66 to s. 42(2). act as the auditor. (2) The auditor shall as soon as he has completed a S. 64A(2) amended by report of an audit conducted under subsection (1) Nos 86/1994 send it to the Director and the Director shall as s. 47(zq), 52/1998 soon as he or she receives the report send a copy s. 99(1)(2). of it to the estate agent.
or account for any such money or to comply with the provisions of this section, he shall— S. 64(15)(a) amended by Nos 9925 s. 5(a), 86/1994 s. 47(zp), 52/1998 s. 99(1). (a) forthwith send or deliver to the Director a report setting out the facts so discovered and deliver a signed copy of the report to the agent; and (b) set out the facts so discovered in his report of the result of the audit. S. 64(16) inserted by No. 103/2004 s. 39(1). (16) An auditor is not required to report a deficiency under this section if— (a) the deficiency was caused solely by an error by an authorised deposit-taking institution or by inadvertence; and (b) the deficiency is rectified within 2 business days of its discovery. S. 64A inserted by No. 10028 s. 37. 64A Audit ordered by Director S. 64A(1) amended by Nos 86/1994 s. 47(zq), 52/1998 s. 99(1), 41/2003 s. 42(1). (1) The Director may at any time during the financial year cause the accounts of trust money of an estate agent to be audited. S. 64A(1A) inserted by No. 41/2003 s. 42(2). (1A) The Director must not engage a person or firm as an auditor for the purposes of subsection (1) if the person or firm is not qualified under section 66 to act as the auditor. S. 64A(2) amended by Nos 86/1994 s. 47(zq), 52/1998 s. 99(1)(2). (2) The auditor shall as soon as he has completed a report of an audit conducted under subsection (1) send it to the Director and the Director shall as soon as he or she receives the report send a copy of it to the estate agent.
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