Western Australian Consolidated Regulations

MOTOR VEHICLE DEALERS (SALES) REGULATIONS 1974 - REG 10O

10O .         Confidentiality of audit information

        (1)         An auditor must not, directly or indirectly, record, disclose or make use of any information obtained in the course of conducting any audit except —

            (a)         for the purpose of performing functions under the Act;

            (b)         as required or allowed by the Act or under another law.

        (2)         However the Commissioner may divulge the information to an interested person or to an auditor making a succeeding audit of the dealer’s trust account.

        [Regulation 10O inserted in Gazette 13 Aug 2002 p. 4163; amended in Gazette 30 Jun 2011 p. 2660.]

        [Heading inserted in Gazette 13 Aug 2002 p. 4163.]