sec.474Report about audit for compliance, nonconformance or check audit          

### sec.474 Report about audit for compliance, nonconformance or check audit           An auditor must, within 14 days after completing a compliance, nonconformance or check audit of an accredited certifier’s activities as an accredited certifier, give a report about the audit to the following unless the auditor has a reasonable excuse— the accredited certifier; the chief executive. Maximum penalty—100 penalty units. The report must include all of the following information— the auditor’s name; the days the audit started and ended, and the time spent conducting the audit; the address of, or other information sufficient to identify, the place at which the audit was conducted; details of the activities audited; whether, in the auditor’s opinion, the activities comply or do not comply with the accreditation; the reasons that the auditor considers the activities comply or do not comply with the accreditation; if the activities do not comply with the accreditation—details of action taken, or proposed to be taken, to remedy the noncompliance; if the accredited certifier participates in the ICA scheme— whether, in the auditor’s opinion, each of the accredited certifier’s ICA systems satisfies the requirements of any operational procedure to which the system is directed; and the reasons that the auditor considers each of the accredited certifier’s ICA systems satisfies or does not satisfy the requirements of any operational procedure to which the system is directed; whether, in the auditor’s opinion— an auditor needs to conduct a nonconformance audit of the activities in relation to any noncompliance identified in the audit; or the frequency of compliance audits for the activities should be changed, and if so, the reasons that the auditor considers the frequency should be changed; other information prescribed under a regulation. (sec.474-ssec.1) An auditor must, within 14 days after completing a compliance, nonconformance or check audit of an accredited certifier’s activities as an accredited certifier, give a report about the audit to the following unless the auditor has a reasonable excuse— the accredited certifier; the chief executive. Maximum penalty—100 penalty units. (sec.474-ssec.2) The report must include all of the following information— the auditor’s name; the days the audit started and ended, and the time spent conducting the audit; the address of, or other information sufficient to identify, the place at which the audit was conducted; details of the activities audited; whether, in the auditor’s opinion, the activities comply or do not comply with the accreditation; the reasons that the auditor considers the activities comply or do not comply with the accreditation; if the activities do not comply with the accreditation—details of action taken, or proposed to be taken, to remedy the noncompliance; if the accredited certifier participates in the ICA scheme— whether, in the auditor’s opinion, each of the accredited certifier’s ICA systems satisfies the requirements of any operational procedure to which the system is directed; and the reasons that the auditor considers each of the accredited certifier’s ICA systems satisfies or does not satisfy the requirements of any operational procedure to which the system is directed; whether, in the auditor’s opinion— an auditor needs to conduct a nonconformance audit of the activities in relation to any noncompliance identified in the audit; or the frequency of compliance audits for the activities should be changed, and if so, the reasons that the auditor considers the frequency should be changed; other information prescribed under a regulation. - (a) the accredited certifier; - (b) the chief executive. - (a) the auditor’s name; - (b) the days the audit started and ended, and the time spent conducting the audit; - (c) the address of, or other information sufficient to identify, the place at which the audit was conducted; - (d) details of the activities audited; - (e) whether, in the auditor’s opinion, the activities comply or do not comply with the accreditation; - (f) the reasons that the auditor considers the activities comply or do not comply with the accreditation; - (g) if the activities do not comply with the accreditation—details of action taken, or proposed to be taken, to remedy the noncompliance; - (h) if the accredited certifier participates in the ICA scheme— (i) whether, in the auditor’s opinion, each of the accredited certifier’s ICA systems satisfies the requirements of any operational procedure to which the system is directed; and (ii) the reasons that the auditor considers each of the accredited certifier’s ICA systems satisfies or does not satisfy the requirements of any operational procedure to which the system is directed; - (i) whether, in the auditor’s opinion, each of the accredited certifier’s ICA systems satisfies the requirements of any operational procedure to which the system is directed; and - (ii) the reasons that the auditor considers each of the accredited certifier’s ICA systems satisfies or does not satisfy the requirements of any operational procedure to which the system is directed; - (i) whether, in the auditor’s opinion— (i) an auditor needs to conduct a nonconformance audit of the activities in relation to any noncompliance identified in the audit; or (ii) the frequency of compliance audits for the activities should be changed, and if so, the reasons that the auditor considers the frequency should be changed; - (i) an auditor needs to conduct a nonconformance audit of the activities in relation to any noncompliance identified in the audit; or - (ii) the frequency of compliance audits for the activities should be changed, and if so, the reasons that the auditor considers the frequency should be changed; - (j) other information prescribed under a regulation. - (i) whether, in the auditor’s opinion, each of the accredited certifier’s ICA systems satisfies the requirements of any operational procedure to which the system is directed; and - (ii) the reasons that the auditor considers each of the accredited certifier’s ICA systems satisfies or does not satisfy the requirements of any operational procedure to which the system is directed; - (i) an auditor needs to conduct a nonconformance audit of the activities in relation to any noncompliance identified in the audit; or - (ii) the frequency of compliance audits for the activities should be changed, and if so, the reasons that the auditor considers the frequency should be changed;