Document ID: chunk:federal_register_of_legislation:F2025C00080:clause:1_80
Version: federal_register_of_legislation:F2025C00080
Segment Type: clause
Provision Reference: sch 1 cl 80
Character Range: 220176–220827

80  Conduct of audits
  An audit under this Division:
 (a) must be conducted in accordance with the relevant requirements for reasonable assurance engagements under the National Greenhouse and Energy Reporting (Audit) Determination 2009; and
 (b) must have an audit team leader who is registered as a Category 2 auditor or a Category 3 auditor under subregulation 6.25(3) of the National Greenhouse and Energy Reporting Regulations 2008; and
 (c) must be otherwise in accordance with subsection 75(1) of the NGER Act.
Note: The term audit team leader is defined in the Act.

Division 3A—Declaration that offsets reporting requirements does not apply