Document ID: chunk:federal_register_of_legislation:F2025C00100:reg:3:p15
Version: federal_register_of_legislation:F2025C00100
Segment Type: reg
Provision Reference: reg 3 (pt 15/25)
Character Range: 302420–305140

conducted by the individual, or an audit report given to the Secretary by the individual, was not objective, independent, fair or accurate;
 (e) an audit conducted by the individual was not completed and the audit report did not give any reasonable explanation as to why the audit was not completed;
 (f) an audit report given to the Secretary by the individual was incomplete;
 (g) the individual failed to comply with a requirement prescribed by Division 2 of this Part that applied in relation to an audit conducted by the individual;
 (h) the individual contravened a condition of the approval;
 (i) the individual made a statement that was false, misleading or incomplete, or for which there were no reasonable grounds:
 (i) in the application for approval; or
 (ii) in a document required to be provided under the Act;
 (j) the individual gave information or a document that was false, misleading or incomplete, or for which there were no reasonable grounds:
 (i) to the Secretary or to another person performing functions or exercising powers under the Act; or
 (ii) to the Secretary or the Department under a prescribed agriculture law.
Note: A decision to revoke an individual's approval to conduct audits (other than at the request of the individual) is a reviewable decision (see section 11‑1 of this instrument) and the Secretary must give the holder of the approval written notice of the decision (see section 382 of the Act).
 (2) For the purposes of paragraph (1)(b) or (c), the Secretary may assess the competency of an approved auditor at any time and in any way the Secretary considers appropriate.
 (3) For the purposes of paragraph (1)(d), the Secretary may consider any interests, pecuniary or otherwise, of the individual that conflict or could conflict with the conduct of an audit by the individual.
 (4) If the Secretary decides to revoke an individual's approval to conduct audits (other than at the request of the individual), the Secretary must give the individual a written notice stating:
 (a) that the approval is to be revoked; and
 (b) the reasons for the revocation; and
 (c) the date the revocation is to take effect.

9‑15  Register of approved auditors
 (1) The Secretary must keep a register of individuals who are approved under subsection 273(1) of the Act to conduct audits.
 (2) The register:
 (a) may be kept at a place and in a form that the Secretary determines; and
 (b) may be kept by electronic means; and
 (c) must be publicly accessible.
 (3) The register must include the following information about each individual who is approved under subsection 273(1) of the Act to conduct audits:
 (a) the individual's name;
 (b) any conditions of the individual's approval.

9‑16