Replace section 107(6) with:
“(6) In this section and section 108A, auditor means,—“(a) in the case of a public entity under the Public Audit Act 2001, the Auditor-General; or“(b) in any other case, a person who is a qualified auditor within the meaning of section 35 of the Financial Reporting Act 2013.”
“(6) In this section and section 108A, auditor means,—
“(a) in the case of a public entity under the Public Audit Act 2001, the Auditor-General; or
“(b) in any other case, a person who is a qualified auditor within the meaning of section 35 of the Financial Reporting Act 2013.”