Document ID: chunk:federal_register_of_legislation:F2021L00317:reg:3:p10
Version: federal_register_of_legislation:F2021L00317
Segment Type: reg
Provision Reference: reg 3 (pt 10/24)
Character Range: 202096–204748

or fish products exported, or prepared for export, as food:
 (i) are fit for human consumption; or
 (ii) are traceable and can be recalled if required; or
 (iii) meet an importing country requirement relating to the fish or fish products; or
 (f) prevents, or is likely to prevent, an accurate assessment of whether there are, or will be, reasonable grounds for issuing:
 (i) an export permit for the prescribed fish or fish products; or
 (ii) a government certificate in relation to the prescribed fish or fish products.

9‑6  Audit reports
 (1) After an auditor completes an audit, or the audit ends, the auditor must make a written report (an audit report) of the audit.
Note: An auditor is an authorised officer or an approved auditor (see the definition of auditor in section 12 of the Act).
 (2) The audit report must include the following:
 (a) the name of the auditor;
 (b) the day the audit commenced, the day the audit was completed or ended and the total time spent (in hours) conducting the audit;
 (c) the names of the persons present at the entry and exit meetings for the audit;
 (d) a description of the export operations, or the matters referred to in subsection 267(1) of the Act, to which the audit relates;
 (e) a description of the nature and scope of the audit.
 (3) The audit report must state:
 (a) whether, in the auditor's opinion:
 (i) the audit was satisfactorily completed or the audit was ended before it could be satisfactorily completed; and
 (ii) the requirements to which the audit relates are being, or have been, complied with; and
 (b) the reasons for the auditor's opinion.
 (4) If the audit identified that there is, or there has been, a failure (or a combination of failures) that amounts to a non‑compliance with one or more requirements to which the audit relates, the audit report must:
 (a) describe each failure; and
 (b) state whether, in the auditor's opinion, the failure (either by itself or in combination with other failures) is a critical non‑compliance (within the meaning of subsection 9‑5(4)) or has contributed to a critical non‑compliance; and
 (c) state the reasons for the auditor's opinion.
 (5) The audit report may also include recommendations that any of the following actions be taken:
 (a) action to address any non‑compliance with a requirement to which the audit relates;
 (b) action to ensure that any such non‑compliance does not recur;
 (c) action to assess the effectiveness of an action referred to in paragraph (a) or (b).
 (6) Within 14 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