Document ID: chunk:federal_register_of_legislation:F2023C00759:reg:3:p7
Version: federal_register_of_legislation:F2023C00759
Segment Type: reg
Provision Reference: reg 3 (pt 7/15)
Character Range: 137334–139978

auditor's opinion.
 (4) If the audit identified that there is, or there has been, non‑compliance with one or more requirements to which the audit relates, the audit report must:
 (a) describe each instance of non‑compliance; and
 (b) state the reasons for the auditor's opinion.
 (5) The audit report may also:
 (a) include recommendations that any of the following actions be taken:
 (i) action to address any non‑compliance with a requirement to which the audit relates;
 (ii) action to ensure that any such non‑compliance does not recur;
 (iii) action to address the risk of a potential non‑compliance with a requirement to which an audit may relate;
 (iv) action to assess the effectiveness of an action referred to in subparagraph (i), (ii) or (iii); and
 (b) identify any risk of a potential non‑compliance with a requirement to which an audit may relate.
 (6) Within 10 business days after the audit is completed or ends, the auditor must give a copy of the audit report to the relevant person for the audit.
Note: For the relevant person for an audit, see section 269 of the Act.

Part 2—Assessments

Division 1—General

9‑5  Circumstances in which assessment may be required or permitted
  For the purposes of subsection 277(2) of the Act, the Secretary may require or permit an assessment of plants or plant products to be carried out if:
 (a) a notice of intention to export a consignment of, or including, the plants or plant products has been given; or
 (b) a government certificate is in force in relation to the plants or plant products; or
 (c) a person informs an assessor that the person intends to export the plants or plant products and requests an assessment of the plants or plant products to be carried out.
Note 1: The Secretary may also require an assessment of plants or plant products to be carried out if:
(a) an application has been made for a government certificate in relation to the plants or plant products (see paragraph 68(c) of the Act); or
(b) in the case of prescribed plants or plant products—an application has been made for an export permit for the plants or plant products, or to vary an export permit for the plants or plant products (see paragraph 241(c) of the Act).
Note 2: For assessor, see section 12 of the Act. For an assessment of plants or plant products, an assessor is an authorised officer.

9‑6  Relevant person for assessment
  For the purposes of paragraph 278(e) of the Act, the relevant person:
 (a) for an assessment at a registered establishment of prescribed plants or plant products in relation to which an application for a government certificate or an export permit has not been