Who can carry out an audit?
29 Who can carry out an audit?
Any audit under this Division must be carried out by:
a person approved under subsection (2); or
a person included in a class of persons approved under subsection (3).
Instrument for a person
The Secretary may, in writing, approve a person for the purposes of paragraph (1)(a). The Secretary must not do so unless the Secretary is satisfied that the person is appropriately qualified and experienced.
Instrument for class of persons
The Secretary may, in writing, approve a class of persons for the purposes of paragraph (1)(b). The Secretary must not do so unless the Secretary is satisfied that persons of that class are appropriately qualified and experienced.
Approvals are not legislative instruments
An approval under subsection (2) or (3) is not a legislative instrument.
This Act’s bill:Explanatory memorandumSecond reading speech
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