AU-5.2.1

Past version: Effective from 01 Jan 2009 to 31 Dec 2010
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Commissioned reporting accountants would normally be required to report on one or more of the following aspects of a bank's business:

(a) accounting and other records;
(b) internal control systems;
(c) returns of information provided to the Central Bank;
(d) operations of certain departments; and/or
(e) other matters specified by the Central Bank.
Added January 2009