Audit reports
461 Audit reports
After completing a directed environmental audit, the auditor must prepare, and give to the audited person, a written report that:
sets out the results of the audit; and
is in the form, and contains the particulars, specified for the purposes of paragraph 458(4)(b).
A person may commit an offence if the person provides false or misleading information or documents (see sections 137.1 and 137.2 of the Criminal Code).
The audited person must give the report to the CEO:
on or before the day specified by the CEO under paragraph 458(4)(c); or
on or before such later day as the CEO, on application by the audited person, determines in writing.
A person commits an offence if:
the person is required to give the CEO a report under subsection (2); and
the person fails to comply with the requirement.
Penalty for contravention of this subsection: 50 penalty units.
This Act’s bill:Explanatory memorandumSecond reading speech
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