s 144 Audit
144.—(1) A casino operator must, as soon as practicable after the end of its financial year, cause the books, accounts and financial statements of the casino operator in relation to the casino to be audited by a person approved by the Authority to audit the accounting records of the casino operator. (2) An auditor must not be approved by the Authority as an auditor for a casino operator unless the auditor is able to comply with such conditions in relation to the discharge of the auditor’s duties as may be determined by the Authority. (3) The Authority may impose such additional duties on an auditor in relation to the auditor’s audit of a casino operator as the Authority considers necessary, the costs of which must be borne by the casino operator. (4) The casino operator must cause the auditor’s report, the financial statements referred to in section 142(1)(b) and (c) and any additional information or report requested by the Authority to be lodged with the Authority within 4 months after the end of the financial year to which the report, financial statements and additional information or report (if any) relate.[36/2012] (5) Any casino operator who fails to comply with subsection (1) or (4) shall be liable to disciplinary action.