Document ID: chunk:federal_register_of_legislation:F2025C00102:reg:3:p10
Version: federal_register_of_legislation:F2025C00102
Segment Type: reg
Provision Reference: reg 3 (pt 10/28)
Character Range: 210675–213345

and in relation to the following matters:
 (a) the conduct of an audit;
 (b) processes for dealing with any non‑compliance with a requirement to which an audit relates;
 (c) audit reports.

9‑3  Manner in which audit must be conducted
  An audit must be conducted:
 (a) as expeditiously as reasonably practicable; and
 (b) in a way that results in minimal interference to the export operations, or the performance of functions or the exercise of powers under the Act, to which the audit relates.
Note: The Secretary need not give notice of an audit (see subsection 270(1) of the Act).

9‑4  Notice of non‑compliance with requirements
 (1) If the result of an audit of export operations under subsection 266(1) of the Act is that, in the auditor's opinion, there is, or there has been, a failure (or a combination of failures) that amounts to a non‑compliance with a requirement to which the audit relates, the auditor must:
 (a) immediately after completing the audit, notify, in writing, the relevant person for the audit of the auditor's opinion; and
 (b) assess whether the failure (or combination of failures) is a critical non‑compliance.
Note 1: An auditor is an authorised officer or an approved auditor (see the definition of auditor in section 12 of the Act).
Note 2: For the person who is the relevant person for an audit, see section 269 of the Act.
 (2) If, in the auditor's opinion, the failure (or combination of failures) is 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 rabbit meat, ratite meat, rabbit meat products or ratite 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 rabbit meat, ratite meat, rabbit meat products or ratite meat products as food that:
 (i) are not wholesome; or
 (ii) are not traceable; or
 (iii) cannot be recalled if required; or
 (iv) do not meet an importing country requirement relating to the meat or meat products; or
 (c) prevents, or is likely to prevent, an accurate assessment of whether the integrity of rabbit meat, ratite meat, rabbit meat products or ratite meat products exported, or prepared for export, as food can be ensured; or
 (d) prevents, or is likely to prevent, an accurate assessment