Part 6Reporting and audits
Audits
87Secretary may require audit
The Secretary may appoint, in writing, 1 or more auditors to conduct an audit under section 88.
None of the following persons may be appointed as an auditor:
- a person who may be audited under section 88, or the person’s officers or employees; or
- a person with a conflict of interest in respect of the audit for which the auditor is to be appointed.


