—(1) The Authority may impose all or any of the following duties on an auditor of a licensed trust company:
a duty to submit to the Authority such additional information in relation to his audit as the Authority considers necessary;
a duty to enlarge or extend the scope of his audit of the business and affairs of the licensed trust company;
a duty to carry out any other examination or establish any procedure in any particular case;
a duty to submit a report to the Authority on any of the matters referred to in paragraphs (b) and (c),
and the auditor shall carry out such additional duty or duties.
(2) A licensed trust company shall remunerate the auditor in respect of the discharge of such additional duty or duties as the Authority may impose under subsection (1).
(3) Any auditor who contravenes subsection (1) shall be guilty of an offence.
(4) Any licensed trust company which contravenes subsection (2) shall be guilty of an offence.
[SFA, s. 115]