Section 107: Auditor

107. Auditor (1) Subject to this section, a licensee other than a collector or an operator of dart games shall, from time to time, appoint, and at all times have, one or more qualified auditors. [Issue 3] G2 – 50 Revised Laws of Mauritius (2) No auditor shall be appointed under subsection (1) for a continuous period of more than 5 years. (3) Where an auditor is appointed for a continuous period of 5 years or less, that auditor shall not be reappointed before a period of 5 years from the date of termination of his last appointment. (4) Notwithstanding any other enactment, the auditor shall, whenever he furnishes a report or other document or particulars to the licensee, furnish a copy to the Authority and the Director-General. (5) Where the auditor has reason to believe that any provision of this Act is being contravened in relation to the business of the licensee, he shall report the matter to the Authority and the Director-General. (S. 107 came into operation on 6 December 2007.)