Document ID: chunk:federal_register_of_legislation:F2024C00936:reg:24:p50
Version: federal_register_of_legislation:F2024C00936
Segment Type: reg
Provision Reference: reg 24 (pt 50/52)
Character Range: 169171–171845

have been aware of the existence of the conflict of interest situation at that time if the audit team leader had had in place a quality control system reasonably capable of making the audit team leader aware of the existence of such a conflict of interest situation.

6.48  Meaning of engages in audit activity
  An audit team leader engages in audit activity in relation to a Part 6 audit if the audit team leader:
 (a) accepts the position of audit team leader for the audit; or
 (b) prepares for the audit; or
 (c) carries out the audit; or
 (d) prepares the audit report.

6.49  Meaning of conflict of interest situation
 (1) A conflict of interest situation exists in relation to an audited body at a particular time if, because of circumstances that exist at that time:
 (a) the audit team leader, or a professional member of the audit team, is not capable of exercising objective and impartial judgement in relation to the conduct of the Part 6 audit; or
 (b) a reasonable person, with full knowledge of all relevant facts and circumstances, would conclude that the audit team leader, or a professional member of the audit team, is not capable of exercising objective and impartial judgement in relation to the conduct of the audit.
 (2) A person seeking to determine whether a conflict of interest situation exists must have regard to circumstances arising from any relationship that exists, has existed, or is likely to exist, between the audit team leader or professional member of the audit team and the audited body.
 (3) Subregulation (2) does not limit subregulation (1).

6.50  Meaning of professional members of the audit team
  If an audit team leader carries out a Part 6 audit, the professional members of the audit team are:
 (a) any registered greenhouse and energy auditor who assists in the carrying out of the audit; and
 (b) any other person who assists in the carrying out of the audit and, in the course of doing so, exercises professional judgement in relation to the application of, or compliance with, the Audit Determination and these Regulations; and
 (c) any other person who is in a position to directly influence the outcome of the audit because of the role they play in the design, planning, management, supervision or oversight of the audit; and
 (d) any person who provides, or takes part in providing, quality control for the audit.

Subdivision 6.6.4—Independence requirements in specific audit situations

6.51  Audit team leader to comply with requirements of this Subdivision
  An audit team leader must not breach a requirement of this Subdivision in relation to an audited body for a Part 6 audit.

6.52  Audit team leader not to