Document ID: chunk:federal_register_of_legislation:F2025C00103:reg:3:p12
Version: federal_register_of_legislation:F2025C00103
Segment Type: reg
Provision Reference: reg 3 (pt 12/24)
Character Range: 215862–218605

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 prescribed application fee.
 (3) An application is taken not to have been made if the application does not comply with the requirements referred to in subsection (2).

9‑8  Secretary must decide whether to approve applicant to conduct audits
 (1) On receiving an application under section 9‑7, the Secretary must decide:
 (a) to approve the applicant, under subsection 273(1) of the Act, to conduct audits; or
 (b) to refuse to approve the applicant to conduct audits.
Note: A decision to refuse to approve the applicant to conduct audits is a reviewable decision (see section 11‑1 of this instrument) and the Secretary must give the applicant written notice of the decision (see section 382 of the Act).
 (2) The Secretary may approve the applicant, under subsection 273(1) of the Act, to conduct audits if the Secretary is satisfied, having regard to any matter that the Secretary considers relevant, that the following additional requirements are met:
 (a) the applicant is a fit and proper person (having regard to the matters referred to in section 372 of the Act);
 (b) the applicant has the necessary competency (for example, the knowledge, training, skills or experience) to conduct audits;
 (c) audits conducted by the applicant will be objective, independent, fair and accurate;
 (d) the applicant will comply with Division 2 of this Part in relation