s 144A Special audit
144A.—(1) The Authority may, at any time by a written notice —(a) require a casino operator to appoint a special auditor to review or investigate the casino operator’s affairs and report the special auditor’s findings to the Authority; and (b) specify the terms of reference for the special audit referred to in paragraph (a) and the time within which it must be completed.[36/2012] (2) A casino operator to whom a notice under subsection (1) is directed must engage, at its own expense, a public accountant or other suitably qualified person approved by the Authority to be the special auditor to conduct the special audit in accordance with the terms of reference and within the time specified in the notice.[36/2012] [Act 29 of 2024 wef 30/10/2024] (2A) The Authority may, in a case where the matter to be reviewed or investigated is of a confidential, commercially sensitive or security sensitive nature, appoint a special auditor to undertake the special audit mentioned in subsection (1)(a) and recover the cost of the special audit from the casino operator.[Act 29 of 2024 wef 30/10/2024] (3) The special auditor engaged under subsection (2) or (2A) must submit the special auditor’s report, all relevant supporting documents and such other information or report as the Authority may require in relation to the special audit, to the Authority not later than 60 days after the conclusion of the special audit or within such other period as the Authority may specify in any particular case.[36/2012] [Act 29 of 2024 wef 30/10/2024] (4) Any casino operator which fails to comply with subsection (2) shall be liable to disciplinary action.[36/2012] (5) In this section, “public accountant” means a person who is registered or deemed to be registered under the Accountants Act 2004 as a public accountant.[36/2012]