Document ID: chunk:federal_register_of_legislation:F2025C00101:reg:4:p10
Version: federal_register_of_legislation:F2025C00101
Segment Type: reg
Provision Reference: reg 4 (pt 10/24)
Character Range: 192752–195404

a critical non‑compliance, the auditor must notify the Secretary, in writing, of that opinion immediately after forming it.
 (3) For the purposes of this section and section 9‑5 (audit reports), a failure (or a combination of failures) to comply with a requirement to which an audit relates is a critical non‑compliance if the failure (or combination of failures):
 (a) results in, or is likely to result in, the export or the preparation for export of poultry meat or poultry meat products as food, the integrity of which cannot be ensured; or
 (b) results in, or is likely to result in, the export or the preparation for export, of poultry meat or poultry meat products as food that:
 (i) are not wholesome; or
 (ii) are not traceable; or
 (iii) are derived from poultry that were not treated humanely when alive and during slaughter; or
 (iv) cannot be recalled if required; or
 (v) do not meet an importing country requirement relating to the poultry meat or poultry meat products; or
 (c) prevents, or is likely to prevent, an accurate assessment of whether the integrity of poultry meat or poultry meat products exported, or prepared for export, as food can be ensured; or
 (d) prevents, or is likely to prevent, an accurate assessment of whether poultry meat or poultry meat products exported, or prepared for export, as food:
 (i) are wholesome; or
 (ii) are traceable and can be recalled if required; or
 (iii) are derived from poultry that were treated humanely when alive and during slaughter; or
 (iv) meet an importing country requirement relating to the poultry meat or poultry meat products.

9‑5  Audit reports
 (1) After an auditor completes an audit, or the audit ends, the auditor must make a written report (an audit report) of the audit.
Note: An auditor is an authorised officer or an approved auditor (see the definition of auditor in section 12 of the Act).
 (2) The audit report must include the following:
 (a) the name of the auditor;
 (b) the day the audit commenced, the day the audit was completed or ended and the total time spent (in hours) conducting the audit;
 (c) a description of the export operations, or the matters referred to in subsection 267(1) of the Act, to which the audit relates;
 (d) a description of the nature and scope of the audit.
 (3) The audit report must state:
 (a) whether, in the auditor's opinion:
 (i) the audit was satisfactorily completed or the audit was ended before it could be satisfactorily completed; and
 (ii) the requirements to which the audit relates are being, or have been, complied with; and
 (b) the reasons for the auditor's opinion.
 (4) If the audit identified that there