Document ID: chunk:federal_register_of_legislation:F2023C00396:reg:35
Version: federal_register_of_legislation:F2023C00396
Segment Type: reg
Provision Reference: reg 35
Character Range: 85406–88249

35  Mechanism for Safeguarding Impartiality

    (1) The approved quality auditor shall ensure that:

       (a) all audit team members complete a conflict‑of‑interest declaration before every audit;

              Note: If a member of an audit team has previously conducted a gap analysis or similar services to the NDIS provider – see paragraph 35(1)(d), this is a conflict of interest that must be declared.

       (b) Subject to subsection 35(3) of this instrument, it does not provide training to NDIS providers, auditors or contractors that includes content related to this instrument, the NDIS Practice Standards or the National Disability Insurance Scheme (Quality Indicators for NDIS Practice Standards) Guidelines 2018.

       (c) When providing gap analysis, the approved quality auditor shall not provide auditing services under this instrument to that provider for a period of at least two years following the completion of that gap analysis; and

              Note: A gap analysis for the purposes of subsection 35(1)(c) of this instrument is where an NDIS provider engages an approved quality auditor to evaluate their operations in the NDIS market giving consideration to the applicable standards, or education services for that NDIS provider.

       (d) Where an audit team member has provided gap analysis to a particular NDIS provider, the approved quality auditor shall not allow that audit team member to provide auditing services under this instrument to that provider for a period of at least two years following the completion of that gap analysis; and

              Note: A gap analysis for the purposes of paragraph 35(1)(d) of this instrument is where an NDIS provider engages an audit team member (either individually or through another entity) to evaluate their operations in the NDIS market giving consideration to the applicable standards, or education services for an NDIS provider.

    (2) For the purposes of this section, gap analysis means an optional review conducted by an auditor who will not be conducting the audit or another organisation suitably qualified to do so. A gap analysis is designed to ascertain the degree of readiness of the NDIS provider to proceed to certification audit by identifying any gaps that may need addressing prior to the certification audit.

    (3) Training about an approved quality auditor's internal processes in relation to this Scheme and delivered in‑house by an approved quality auditor to their personnel that have already attended the Commission's auditor training can be conducted by approved quality auditors.

              Note: Training about this instrument, the NDIS Practice Standards or National Disability Insurance Scheme (Quality Indicators for NDIS Practice Standards) Guidelines 2018 will be provided by the Commission or its representative.