Document ID: chunk:federal_register_of_legislation:F2017C00509:body:0:p1
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National Greenhouse and Energy Reporting (Audit) Determination 2009
made under subsection 75(1) of the

National Greenhouse and Energy Reporting Act 2007

Compilation No. 4

Compilation date:    1 July 2017

Includes amendments up to: F2017L00828

Registered:    3 July 2017

About this compilation

This compilation

This is a compilation of the National Greenhouse and Energy Reporting (Audit) Determination 2009 that shows the text of the law as amended and in force on 1 July 2017 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Part 1—Preliminary
1.1 Name of Determination
1.3 Overview of Determination
1.4 Definitions
1.5 Types of audits
1.6 Reasonable assurance engagements
1.7 Limited assurance engagements
Part 2—Requirements on all audit team leaders
2.1 Overview of Part
2.2 Preparing for audit
2.3 Personal involvement of audit team leader required
2.4 Independence and conduct declaration
2.5 Audit to be carried out in compliance with Regulations etc
2.6 Audit team leader to prepare documentation
Part 3—Assurance engagements
Division 3.1—Overview of Part
3.1 Overview of Part
Division 3.2—Requirements relating to preparing for an assurance engagement
3.2 Overview of Division
3.3 Assurance engagement terms
3.4 Assurance engagement terms to be agreed
Division 3.3—Requirements relating to planning and performing assurance engagement
Subdivision 3.3.1—Overview of Division
3.5 Overview of Division
Subdivision 3.3.2—Planning assurance engagement
3.6 Preparing assurance engagement plan
3.7 Peer reviewer
3.8 Ongoing