Auditor’s responsibility to inform chief executive
475 Auditor’s responsibility to inform chief executive
This section applies if, in conducting a compliance, nonconformance or check audit of the business of the other party to a compliance agreement or of an accredited certifier’s activities as an accredited certifier, an auditor forms a reasonable belief that—
a person has contravened, or is contravening, this Act; and
the contravention poses an imminent and serious biosecurity risk.
The auditor must give details of the facts and circumstances giving rise to the belief to the chief executive.
The auditor must give the details to the chief executive as soon as practicable, and in any case not more than 24 hours, after forming the belief.Maximum penalty—500 penalty units.
If the auditor complies with subsection (3) by giving the chief executive the details orally, the auditor must, within 24 hours after giving the details orally, give the chief executive notice of the details.Maximum penalty—500 penalty units.
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.