Plant Health Act 2009

The Minister may approve a person as an auditor for the purposes of this Act if the Minister is satisfied that the person can provide satisfactory and efficient audit services for the purposes of this Act and that the services will be provided by suitably qualified persons.

An approval is subject to conditions imposed by the

Minister.

Without limiting subsection (2), the conditions may include the following:

a condition requiring the person to enter into an agreement (an

audit agreement) with the Minister;

a condition limiting the functions or powers of the person;

a condition limiting the area of the State in which those functions or powers may be exercised;

a condition fixing fees to be paid to the Minister.

An audit agreement—

must regulate the provision of audit services for the purposes of this Act; and

must provide that the agreement terminates if the approval is withdrawn by the Minister; and

must set out the requirements relating to audit reports including the content of the reports; and

may regulate the charges to be made by the auditor for audit services under this Act (by fixing specific charges or maximum and minimum charges or by setting out a method of calculating charges); and

may regulate the withdrawal of audit services for non‑payment of charges; and

may provide for the suspension of obligations under the agreement in specified circumstances; and

may contain any other provision agreed between the Minister and the person.

The Minister and an approved auditor may, by agreement, vary or terminate an audit agreement.

The Minister may, by written notice to the approved auditor—

impose a further condition of approval; or

vary or revoke a condition of approval; or

cancel the approval if satisfied that the auditor is in breach of a condition of the approval or a term of the audit agreement between the auditor and the Minister.

An approval or audit agreement under this section does not derogate from the right of an inspector to exercise a power under this Act.