32Auditing of compliance with a code

32 Auditing of compliance with a code

32 Auditing of compliance with a code

(1) A prescribed authority may direct that an approved auditor undertake an audit of a relevant person’s compliance with a code.

(2) The prescribed authority may direct the relevant person to pay the reasonable costs of the audit.

(3) A person who is not an approved auditor must not—

(a) make a representation, or cause or allow a representation to be made, that the person is an approved auditor, or

(b) undertake the functions of an approved auditor.

Maximum penalty—

(a) for a corporation—500 penalty units, or

(b) otherwise—100 penalty units.

(4) In this section—

approved auditor means a person—

(a) nominated by the prescribed authority, or

(b) chosen by the relevant person from a panel of persons nominated by the prescribed authority, or

(c) nominated by the relevant person and approved by the prescribed authority.

prescribed authority means the following—

(a) the Minister,

(b) the Secretary,

(c) a person who is a member of a class of persons approved by the Secretary to give a direction under this section.