Section 84
Registered person to submit audit certificate
ActIn forceProvision 110 of 124
Section 84
(1)
The Director General may require a registered person to submit annually an audit certificate, signed by a public accountant not in the employment of the registered person, in relation to the records required to be kept by the registered person under section 24 in respect of the taxable services provided by the registered person.
(2)
This section shall not apply to a foreign registered person.