Document ID: chunk:federal_register_of_legislation:F2016L00365:body:0:p2
Version: federal_register_of_legislation:F2016L00365
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any cost to the extent to which it was not reasonably incurred as part of the code development or variation process.
    Part 3 Approved Auditors and Auditing Requirements
6 Approved auditors
  For paragraph 136C(5)(a) of the Act, an approved auditor is a person who is a practising member of:
 (a) Chartered Accountants Australia and New Zealand;
 (b) CPA Australia Ltd; or
 (c) Institute of Public Accountants.
7 Approved auditing requirements
  For paragraph 136C(5)(b) of the Act, the approved auditing requirements are:
 (a)  a statement of costs must only include costs that are refundable costs; and
 (b) each of the costs listed in a statement of costs must be accurate and supported by relevant documentary evidence demonstrating that the costs have been incurred.