—(1) Where —
a futures broker fails to lodge an auditor’s report under section 27; or
the Authority receives a report under section 28,
the Authority may, without prejudice to its powers under section 35, if it is satisfied that it is in the interests of the futures broker, futures broker’s customers, or the general public to do so, appoint in writing an auditor to examine and audit, either generally or in relation to any particular matter, the books, accounts and records of the futures broker.
(2) Where the Authority is of the opinion that the whole or any part of the costs and expenses of an auditor appointed by the Authority under subsection (1) should be borne by the futures broker, the Authority may, by order in writing, direct the futures broker to pay a specified amount, being the whole or part of such costs and expenses, within the time and in the manner specified in the order.
(3) Where a futures broker fails to comply with an order under subsection (2), the amount specified in the order may be sued for and recovered by the Authority as a civil debt.
(4) An auditor appointed under this section shall, on the conclusion of the examination and audit, make a report thereon to the Authority.