(1) Except in the case of a partnership, an individual estate agent or a corporation must immediately give to the auditor any unused trust account receipts in the agent's possession if the estate agent or corporation ceases to carry on the business of an estate agent.
Penalty: 5 penalty units.
(2) After completing the audit required under section 64B(1) of the Act, the auditor must destroy the receipts received in accordance with subregulation (1) and notify the Director of their destruction.
Penalty: 5 penalty units.