Document ID: chunk:federal_register_of_legislation:F2022C00086:reg:8
Version: federal_register_of_legislation:F2022C00086
Segment Type: reg
Provision Reference: reg 8
Character Range: 7904–9745

8  Process after audit completed
 (1) For the purposes of subsection 53(3) of the Act, an auditor who completes an audit must:
 (a) as soon as reasonably practicable after the audit is completed, notify the relevant person for the audit, orally or in writing, that the audit is completed; and
 (b) within 14 days after the day the audit is completed, make a written report (an audit report) of the audit and give a copy of the audit report to:
 (i) the Secretary, in the manner approved by the Secretary; and
 (ii) the relevant person for the audit.
 (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, and the total time spent (in hours) conducting the audit;
 (c) the name of the relevant person for the audit;
 (d) a description of the operations to which the audit relates;
 (e) a description of the scope of the audit;
 (f) the findings of the audit including whether, in the auditor's opinion, there is, or there has been, a failure to comply with the requirements of the Act in relation to a matter to which the audit relates, including a contravention of the conditions of a permit (if any);
 (g) the reasons for the auditor's findings.
 (3) The audit report may also:
 (a) identify any risk of a potential non‑compliance with a requirement of the Act in relation to a matter to which the audit relates; and
 (b) include recommendations that any of the following actions be taken:
 (i) action to address any non‑compliance with any of those requirements;
 (ii) action to address the risk of a potential non‑compliance with any of those requirements.

Part 4—Application and transitional provisions

Division 1—Transitional matters relating to the Hazardous Waste (Regulation of Exports and Imports) Legislation Amendment Regulations 2021