Conduct of audit
462D Conduct of audit
The CEO need not give notice of a compliance audit.
Before starting to conduct a compliance audit, the auditor for the audit:
must give a description of the scope of the audit to the relevant person for the audit under subsection 462C(1); and
must take reasonable steps to give such a description to any relevant person for the audit under subsection 462C(2) whose assistance the auditor considers will be reasonably necessary for the conduct of the audit (see section 462E).
Regulations may make provision in relation to other matters
The regulations may make provision for and in relation to:
other matters relating to the conduct of a compliance audit; and
the process to be followed after a compliance audit has been completed.
Without limiting subsection (3), the regulations may make provision for and in relation to the following:
information that must be provided to relevant persons for a compliance audit before the audit, during the audit or after the audit is completed;
requirements for reports to be provided in relation to a compliance audit.
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).
This provision refers to the regulations (The regulations may make
). Made under this Act:
- World Heritage Properties Conservation Act 1983 - Proclamation under section 10 - para 3(b) of the World Heritage Properties Conservation Regulations (26/05/1983) · under Subdiv A of Div 1 of Pt 3
- World Heritage Properties Conservation Act 1983 - Proclamation under section 9 - para 3(b) of the World Heritage Properties Conservation Regulations (26/05/1983) · under Subdiv A of Div 1 of Pt 3
97 more instruments made under this Act are listed on the Act’s overview.
This Act’s bill:Explanatory memorandumSecond reading speech
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