Nature of directed environmental audit
460 Nature of directed environmental audit
A person commits an offence if:
the person is the auditor for a directed environmental audit; and
in the course of conducting the audit, the person does not deal with a particular matter; and
the matter is specified in the notice under section 458 as a matter that is to be covered by the audit.
Penalty: 30 penalty units.
A person commits an offence if:
the person is the auditor for a directed environmental audit; and
in the course of conducting the audit, the person conceals, or does not take into account, any information or document; and
the information or document is relevant to the audit.
Penalty: Imprisonment for 6 months.
The auditor for a directed environmental audit may have regard to the results of a previous environmental audit, including such an audit conducted in accordance with a condition or requirement of an environmental authority or environmental order to which the audit relates, if:
the previous audit was completed within the last preceding 2 years; and
the auditor is satisfied that the previous audit is still relevant.
This Act’s bill:Explanatory memorandumSecond reading speech
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