79Qualified or other conclusion audits

#### 79 Qualified or other conclusion audits (1) An eligible offsets project must be audited if: (a) the Regulator requests the audit in writing; and (b) a previous audit of the project did not give a reasonable assurance conclusion about a matter. (2) The audit must be about: (a) whether, in all material respects, the matter in relation to which the reasonable assurance conclusion was not given has been appropriately addressed such that, during the period of time covered by the audit, the project has operated and been implemented in accordance with: (i) the section 27 declaration that is in operation for the project; and (ii) the methodology determination used for the project; and (iii) the requirements of the Act; and (b) any other aspect of the project notified in writing by the Regulator. (3) The report of the audit must accompany the offsets report for the reporting period specified in the request.