reword The auditor is required to make unannounced examinations of trust account records during the audit period. If the agent is the agent for the whole 12 month audit period, then two unannounced examinations are required. If the agent is the agent for less than the whole audit period, but more than 6 months, then one unannounced examination is required. If you for any reason, cease being a Principal Licensee, you must ensure that a final audit is conducted (regardless of your audit period) by the Auditor. The auditor, will then send your Audit Report to the Chief Executive Officer at the Office of Fair Trading