Audit requirement for dealers: mandatory submission of accountant audit reports when turnover exceeds prescribed threshold under Commissioner notifications. Dealers whose gross turnover exceeds the prescribed threshold must obtain and submit an accountant's audit report in the manner, form and within the period notified by the Commissioner; the Commissioner may prescribe the format, particulars and deadlines and may require audits for specified dealers or classes of dealers.
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Audit requirement for dealers: mandatory submission of accountant audit reports when turnover exceeds prescribed threshold under Commissioner notifications.
Dealers whose gross turnover exceeds the prescribed threshold must obtain and submit an accountant's audit report in the manner, form and within the period notified by the Commissioner; the Commissioner may prescribe the format, particulars and deadlines and may require audits for specified dealers or classes of dealers.
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