(1) If at any time an auditor of a trustee savings bank -
(a) has reason to believe that circumstances exist which are likely to affect materially the bank's ability to fulfil its obligations to its depositors or creditors or any other of its financial obligations,
(b) has reason to believe that there are material defects in the accounting records, systems of control of the business and records or of inspection and report thereon,
(c) has reason to believe that there are material inaccuracies in or omissions from any returns made by the bank to the Central Bank,
(d) proposes to qualify any report which he is to provide under this Act, or
(e) has reason to believe that there are material defects in the system for ensuring the safe custody of documents of title belonging to the bank and deeds relating to property mortgaged to the bank,
he shall forthwith report the matter to the Central Bank in writing.
(2) An auditor of a trustee savings bank shall, if so requested by the Central Bank,
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