Biosecurity Act 2014

An auditor’s approval is subject to the following conditions—

the auditor must give the chief executive notice of any direct or indirect financial or other interest the auditor has in the following that could conflict with the proper performance of the auditor’s functions—

the business of the other party to a compliance agreement;

the business of an accredited certifier who participates in the ICA scheme;

other reasonable conditions the chief executive considers appropriate for the proper conduct of an audit and that are stated in the approval or of which the auditor is notified under subsection (3).

A notice under subsection (1)(a) must be given to the chief executive immediately after the auditor becomes aware of the interest.

A condition may be imposed under subsection (1)(b)—

when the approval is issued or renewed; or

at another time if the chief executive considers it necessary to impose the condition to ensure an audit under this Act is conducted appropriately.

If the chief executive decides to impose conditions on the approval under subsection (3)(b), the chief executive must as soon as practicable give the auditor an information notice for the decision.