8Form of application for certificate of entitlement—audit requirements

#### 8 Form of application for certificate of entitlement—audit requirements For paragraph 13(1)(e) of the Act: (a) an application for a certificate of entitlement in respect of an eligible offsets project for a reporting period is subject to audit under the Act if the offsets report for the project for the reporting period is subject to audit under the Act; and (b) the audit report that must accompany the application is the audit report that must accompany the offsets report. > Note: For audit requirements in relation to offsets reports, see Division 3 of Part 6.