Document ID: chunk:federal_register_of_legislation:F2025C00100:reg:3:p10
Version: federal_register_of_legislation:F2025C00100
Segment Type: reg
Provision Reference: reg 3 (pt 10/25)
Character Range: 290021–292629

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 meat or 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 meat or 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 meat or meat products exported, or prepared for export, as food can be ensured; or
 (d) prevents, or is likely to prevent, an accurate assessment of whether meat or meat products exported, or prepared for export, as food:
 (i) are wholesome; or
 (ii) are traceable and can be recalled if required; or
 (iii) meet an importing country requirement relating to the meat or meat products.

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 auditor is an authorised officer or an approved auditor (see the definition of auditor in section 12 of the Act).
 (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) 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: