Where the Director appoints an auditor under section 22(f), the auditor must submit the auditor’s report to the Director and to the training provider.
An auditor appointed by the Director is, at all reasonable times and for any purpose related to an audit, entitled to access
the books and records of the training provider, and
the data processing equipment used by the training provider.
The training provider must give the auditor any information, reports or explanations the auditor considers necessary.
An auditor who receives information from a person whose right to disclose that information is restricted by law holds that information under the same restrictions respecting disclosure that govern the person from whom the information was received.
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