Document ID: chunk:federal_register_of_legislation:F2024C00422:reg:2:p72
Version: federal_register_of_legislation:F2024C00422
Segment Type: reg
Provision Reference: reg 2 (pt 72/102)
Character Range: 231263–233902

in writing, of the auditor's opinion.
Note 1: For the relevant person for an audit, see section 269 of the Act.
Note 2: An audit may end before it is completed.

Audits in relation to accredited veterinarian
 (2) If:
 (a) an audit is conducted under section 267 of the Act in relation to:
 (i) the performance of functions and the exercise of powers under the Act by a person who is, or was, an accredited veterinarian; or
 (ii) compliance by a person who is, or was, an accredited veterinarian with the conditions applying to the performance of functions or the exercise of powers by the person under the Act; and
 (b) in the auditor's opinion, there is, or there has been, a contravention of the conditions of the person's accreditation;
the auditor must, as soon as reasonably practicable after the audit is completed or ends, notify the person, orally or in writing, of the auditor's opinion.

9‑5  Audit reports
 (1) After an auditor completes an audit, or the audit ends, the auditor must make a written report (an audit report) of the audit.
Note: An audit may end before it is completed.
 (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 or ended, 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 export operations, or the matters referred to in subsection 267(1) of the Act, to which the audit relates;
 (e) a description of the nature and scope of the audit.
 (3) The audit report must state:
 (a) whether the audit was satisfactorily completed or was ended before it could be satisfactorily completed; and
 (b) 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 (as the case requires):
 (i) the registration of a registered establishment; or
 (ii) an approved arrangement; or
 (iii) a livestock export licence; or
 (iv) an export permit; or
 (v) a person's accreditation as an accredited veterinarian; and
 (c) the reasons for the auditor's findings.
 (4) 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