Document ID: chunk:federal_register_of_legislation:F2025C00101:reg:4:p9
Version: federal_register_of_legislation:F2025C00101
Segment Type: reg
Provision Reference: reg 4 (pt 9/24)
Character Range: 190352–193002

Chapter 9—Powers and officials

Part 1—Audits

Division 1—General

9‑1  References to audit in this Part
  In this Part, a reference to an audit is a reference to an audit under Part 1 of Chapter 9 of the Act:
 (a) of export operations carried out in relation to poultry meat or poultry meat products; or
 (b) in relation to the performance of functions or the exercise of powers under the Act in relation to poultry meat or poultry meat products by a person referred to in subparagraph 267(1)(a)(i), (ii) or (v) of the Act; or
 (c) in relation to compliance by a person referred to in subparagraph 267(1)(a)(i) or (ii) 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 poultry meat or poultry meat products.

Division 2—Conduct of audit etc.

9‑2  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.

9‑3  Manner in which audit must be conducted
  An audit must be conducted:
 (a) as expeditiously as reasonably practicable; and
 (b) in a way that results in minimal interference to the export operations, or the performance of functions or the exercise of powers under the Act, to which the audit relates.
Note: The Secretary need not give notice of an audit (see subsection 270(1) of the Act).

9‑4  Notice of non‑compliance with requirements
 (1) If the result of an audit of export operations under subsection 266(1) of the Act is that, in the auditor's opinion, there is, or there has been, a failure (or a combination of failures) that amounts to a non‑compliance with a 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