Document ID: chunk:federal_register_of_legislation:C2025C00185:section:311:p4
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 311 (pt 4/4)
Character Range: 1143707–1144165

of the operation of section 344, for failing to take reasonable steps to comply with, or to secure compliance with, that provision.

Person involved in an audit
 (6) In this section:
person involved in the conduct of an audit means:
 (a) the auditor; or
 (b) the lead auditor for the audit; or
 (c) the review auditor for the audit; or
 (d) a professional member of the audit team for the audit; or
 (e) any other person involved in the conduct of the audit.