Document ID: chunk:federal_register_of_legislation:F2025C00101:reg:4:p11
Version: federal_register_of_legislation:F2025C00101
Segment Type: reg
Provision Reference: reg 4 (pt 11/24)
Character Range: 195162–197884

audit was ended before it could be satisfactorily completed; and
 (ii) the requirements to which the audit relates are being, or have been, complied with; and
 (b) the reasons for the auditor's opinion.
 (4) If the audit identified that there is, or there has been, a failure (or a combination of failures) that amounts to a non‑compliance with one or more requirements to which the audit relates, the audit report must:
 (a) describe each failure; and
 (b) state whether, in the auditor's opinion, the failure (either by itself or in combination with other failures) is a critical non‑compliance (within the meaning of subsection 9‑4(3)) or has contributed to a critical non‑compliance; and
 (c) state the reasons for the auditor's opinion.
 (5) The audit report may also:
 (a) identify any risk of a potential non‑compliance with a requirement to which an audit may relate; and
 (b) include recommendations that any of the following actions be taken:
 (i) action to address any non‑compliance with a requirement to which the audit relates;
 (ii) action to ensure that any such non‑compliance does not recur;
 (iii) action to address the risk of a potential non‑compliance with a requirement to which an audit may relate;
 (iv) action to assess the effectiveness of an action referred to in subparagraph (i), (ii) or (iii).
 (6) Within 14 business days after the audit is completed or ends, the auditor must:
 (a) give the audit report to the Secretary in a manner approved by the Secretary; and
 (b) give a copy of the audit report to the relevant person for the audit.
Note: For the person who is the relevant person for an audit, see section 269 of the Act.

Division 3—Approved auditors

9‑6  Purpose of this Division
  For the purposes of subsections 273(6) and (7) of the Act, this Division makes provision for and in relation to matters relating to the approval of individuals to conduct audits.

9‑7  Application for approval
 (1) An individual may apply to the Secretary to approve the individual, under subsection 273(1) of the Act, to conduct audits.
 (2) An application must:
 (a) if the Secretary has approved, in writing, a manner for making an application—be made in an approved manner; and
 (b) if the Secretary has approved a form for making an application—include the information required by the form; and
 (c) be accompanied by the following:
 (i) written evidence of the applicant's qualifications;
 (ii) a document detailing the applicant's experience to the extent that it is relevant to the work of an auditor;
 (iii) a document setting out the procedures for the conduct of audits by the applicant;
 (iv) if an application fee is prescribed by the Export Control (Fees and Payments) Rules 2021—the