Document ID: chunk:federal_register_of_legislation:F2023C00357:reg:33
Version: federal_register_of_legislation:F2023C00357
Segment Type: reg
Provision Reference: reg 33
Character Range: 30518–31316

33  Conduct of audits under section 33 or section 34 of the Act
 (1) For the purposes of subsection 35(1) of the Act, this section prescribes requirements to be met by registered greenhouse and energy auditors in carrying out audits under section 33 or section 34 of the Act.
 (2) The audit report must be prepared by a registered greenhouse and energy auditor in accordance with the requirements for reasonable assurance engagements or limited assurance engagements under the NGER (Audit) Determination, as specified in the relevant notice for paragraph 33(3)(a) or paragraph 34(2)(c) of the Act.
 (3) The registered greenhouse and energy auditor must take all reasonable steps to prevent unauthorised use or disclosure of information obtained when conducting an audit.
Part 9—MSO compliance plan