sec.574CDeclaration to accompany particular documents

### sec.574C Declaration to accompany particular documents This section applies if— an auditor prepares any of the following documents (each a relevant document )— an environmental report about an audit under chapter 7 , part 2 , division 2 ; a certification for a contaminated land investigation document under chapter 7 , part 8 ; a report or certification about an audit or evaluation of another matter or thing prescribed by regulation; and the relevant document must be submitted, by the auditor or another person, to the administering authority. The relevant document must be accompanied by a declaration by the auditor stating the following— the auditor’s qualifications and experience relevant to the subject matter of the relevant document and any audit, investigation or evaluation to which the document relates; if the relevant document is a report or certification mentioned in subsection (1) (a) (iii) —the document addresses the relevant matters for the audit or evaluation; that the auditor has not knowingly included false, misleading or incomplete information in the relevant document; that the auditor has not knowingly failed to reveal any relevant information or document to the administering authority; the document is factually correct; the opinions expressed in it are honestly and reasonably held. s 574C ins 2012 No. 16 s 58 sub 2023 No. 6 s 114 (sec.574C-ssec.1) This section applies if— an auditor prepares any of the following documents (each a relevant document )— an environmental report about an audit under chapter 7 , part 2 , division 2 ; a certification for a contaminated land investigation document under chapter 7 , part 8 ; a report or certification about an audit or evaluation of another matter or thing prescribed by regulation; and the relevant document must be submitted, by the auditor or another person, to the administering authority. (sec.574C-ssec.2) The relevant document must be accompanied by a declaration by the auditor stating the following— the auditor’s qualifications and experience relevant to the subject matter of the relevant document and any audit, investigation or evaluation to which the document relates; if the relevant document is a report or certification mentioned in subsection (1) (a) (iii) —the document addresses the relevant matters for the audit or evaluation; that the auditor has not knowingly included false, misleading or incomplete information in the relevant document; that the auditor has not knowingly failed to reveal any relevant information or document to the administering authority; the document is factually correct; the opinions expressed in it are honestly and reasonably held. - (a) an auditor prepares any of the following documents (each a relevant document )— (i) an environmental report about an audit under chapter 7 , part 2 , division 2 ; (ii) a certification for a contaminated land investigation document under chapter 7 , part 8 ; (iii) a report or certification about an audit or evaluation of another matter or thing prescribed by regulation; and - (i) an environmental report about an audit under chapter 7 , part 2 , division 2 ; - (ii) a certification for a contaminated land investigation document under chapter 7 , part 8 ; - (iii) a report or certification about an audit or evaluation of another matter or thing prescribed by regulation; and - (b) the relevant document must be submitted, by the auditor or another person, to the administering authority. - (i) an environmental report about an audit under chapter 7 , part 2 , division 2 ; - (ii) a certification for a contaminated land investigation document under chapter 7 , part 8 ; - (iii) a report or certification about an audit or evaluation of another matter or thing prescribed by regulation; and - (a) the auditor’s qualifications and experience relevant to the subject matter of the relevant document and any audit, investigation or evaluation to which the document relates; - (b) if the relevant document is a report or certification mentioned in subsection (1) (a) (iii) —the document addresses the relevant matters for the audit or evaluation; - (c) that the auditor has not knowingly included false, misleading or incomplete information in the relevant document; - (d) that the auditor has not knowingly failed to reveal any relevant information or document to the administering authority; - (e) the document is factually correct; - (f) the opinions expressed in it are honestly and reasonably held.