Document ID: chunk:federal_register_of_legislation:F2024C00936:reg:24:p47
Version: federal_register_of_legislation:F2024C00936
Segment Type: reg
Provision Reference: reg 24 (pt 47/52)
Character Range: 161815–164623

integrity and in particular:
 (a) must be straightforward and honest in professional and business relationships relating to the carrying out of the audit and deal fairly with persons involved in the audit; and
 (b) must not allow his or her name to be associated with reports, returns, communications or other information relating to the carrying out of the audit (audit material) if he or she believes that the audit material:
 (i) contains a materially false or misleading statement; or
 (ii) contains statements that have been given recklessly; or
 (iii) omits or obscures information required to be included where the omission or obscurity would be misleading.

Objectivity
 (4) The auditor must behave with objectivity and in particular:
 (a) must not compromise his or her professional judgement because of bias, conflict of interest or the undue influence of others that may arise during the audit; and
 (b) must avoid relationships that bias or unduly influence his or her professional judgement in relation to the audit.
 (5) The auditor must not accept gifts given by the audited body or someone associated with the audited body.
 (6) A reference in subregulation (5) to the auditor accepting gifts:
 (a) includes a member of the auditor's immediate family accepting gifts and hospitality; and
 (b) includes the auditor accepting hospitality.

Professional competence and due care
 (7) The auditor must behave with professional competence and due care and in particular:
 (a) must act in accordance with the requirements of the Audit Determination; and
 (b) must act carefully, thoroughly and on a timely basis; and
 (c) must make the audited body aware of limitations inherent in the audit; and
 (d) must maintain sufficient professional knowledge and skill to ensure that he or she is able to carry out the audit; and
 (e) if the auditor is the audit team leader—must ensure that the other team members have appropriate training and supervision.

Marketing and promotion
 (8) In marketing or self‑promotion as a registered greenhouse and energy auditor, the auditor must be honest and truthful and must not:
 (a) make exaggerated claims about:
 (i) the audit services he or she provides; or
 (ii) his or her qualifications; or
 (iii) his or her experience gained as an auditor; or
 (b) make disparaging references or unsubstantiated comparisons to the work of other registered greenhouse and energy auditors or members of an audit team who are not registered greenhouse and energy auditors.
 (9) The auditor must not attempt to sell other services to the audited body to avoid impairing the independence of the auditor's ability to provide audit services under these Regulations.

Obligation on audit team leaders
 (10) If the auditor is an audit team leader, he or she must ensure that the other