Declarations
89X Declarations
An audit report must be accompanied by:
(a) a declaration signed by the holder of the petroleum interest certifying that the holder has not knowingly provided any information to the auditor that is misleading in a material particular and has provided all relevant information to the auditor; and
a declaration signed by the auditor:
setting out the auditor's qualifications; and
(ii) certifying that the audit was undertaken in accordance with the requirements of the CEO's audit direction; and
(iii) certifying that the report is accurate and that the auditor has not knowingly included any information in it that is misleading in a material particular or failed to include any relevant information in it.
(2) A statement under subsection (1) may be qualified in relation to the provision of misleading information if the person, as part of the declaration:
identifies the information; and
explains the reason why it is misleading.
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