(1) Subject to subsection (2) and sections 32 and 178 of the Administrative Review Tribunal Act 2024 , an order made by the Board cancelling or suspending the registration of a person as an auditor comes into effect:
(a) at the end of the day on which there is given to the person a paragraph 1296(1)(a) notice of the decision pursuant to which the order is made; or
(b) at the end of such longer period (not exceeding 90 days) as the Board determines.
(2) Where the Board makes an order of a kind referred to in subsection (1), it may, in order to enable an application to be made to the Tribunal for review of the decision to make the order, determine that the order is not to come into effect until a specified time or until the happening of a specified event.
(3) The Board may at any time vary or revoke a determination made under subsection (2), including such a determination that has been varied at least once before.
(4) A determination in force under subsection (2) has effect accordingly.