Document ID: chunk:federal_register_of_legislation:F2023C00759:reg:3:p6
Version: federal_register_of_legislation:F2023C00759
Segment Type: reg
Provision Reference: reg 3 (pt 6/15)
Character Range: 134996–137585

of the Act; or
 (c) in relation to compliance by a person referred to in subparagraph 267(1)(a)(i) of the Act with the conditions applying to the performance of functions or the exercise of powers under the Act by the person in relation to plants or plant products.

9‑2  Other circumstances in which audit of export operations may be required
 (1) For the purposes of paragraph 266(1)(g) of the Act, the Secretary may require an audit to be conducted of export operations carried out in relation to prescribed plants or plant products in relation to which an exemption is in force under Part 2 of Chapter 2 of the Act.
 (2) For the purposes of paragraph 266(2)(f) of the Act, an audit of export operations carried out in relation to prescribed plants or plant products in relation to which an exemption is in force under Part 2 of Chapter 2 of the Act must relate to one or more of the following:
 (a) whether it is appropriate for the exemption to remain in force;
 (b) whether the conditions (if any) of the exemption are being, have been, or are likely to be complied with;
 (c) whether the conditions (if any) of the exemption need to be varied under section 58 of the Act.

Division 2—Conduct of audit etc.

9‑3  Purpose of this Division
  For the purposes of subsections 270(4) and (5) of the Act, this Division makes provision for 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.

9‑4  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.
 (2) The audit report must include the following:
 (a) the name of the auditor;
 (b) the day the audit commenced and the day the audit was completed or ended;
 (c) a description of the export operations, or the matters referred to in subsection 267(1) of the Act, to which the audit relates;
 (d) a description of the nature and scope of the audit.
 (3) The audit report must state:
 (a) whether, in the auditor's opinion:
 (i) the audit was satisfactorily completed or the 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, non‑compliance with one or more requirements to which the audit relates, the audit report must:
 (a) describe each instance of non‑compliance; and
 (b) state the reasons