266Audits of export operations

266  Audits of export operations Export operations in relation to which audit may be required  (1) The Secretary may require an audit to be conducted of any of the following:  (a) export operations carried out at an accredited property or covered by the accreditation of the property;  (b) export operations carried out at a registered establishment or covered by the registration of the establishment;  (c) export operations covered by an approved arrangement;  (d) export operations covered by an export licence;  (e) export operations carried out in relation to a kind of prescribed goods by:  (i) a person who has applied for an export permit in relation to the goods; or  (ii) a person to whom an export permit for the goods has been issued (whether or not the permit has been suspended or revoked);  (f) export operations carried out in relation to a kind of goods by:  (i) a person who has applied for a government certificate or a tariff rate quota certificate in relation to the goods; or  (ii) a person to whom a government certificate or a tariff rate quota certificate in relation to the goods has been issued (whether or not the certificate has been revoked);  (g) export operations carried out in any other circumstances prescribed by the rules. Matters to which audit must relate  (2) An audit under subsection (1) must relate to one or more of the following matters:  (a) whether a kind of export operations or a kind of goods comply, have complied, or will comply with a requirement of this Act that relates to the export operations or the goods;  (b) whether an importing country requirement relating to a kind of export operations or a kind of goods is being, has been, or will be met;  (c) whether a kind of export operations are being, have been or will be carried out in accordance with an approved arrangement;  (d) whether any of the following are being, have been, or are likely to be complied with:  (i) conditions of the accreditation of a property;  (ii) conditions of the registration of an establishment;  (iii) conditions of an approved arrangement;  (iv) conditions of an export licence;  (v) conditions of an export permit;  (e) whether a matter stated, or to be stated, in a government certificate or a tariff rate quota certificate in relation to a kind of goods is correct;  (f) any other matter relating to the operation of this Act prescribed by the rules.  (3) An audit under subsection (1) may deal with anything that is:  (a) reasonably necessary for the effective conduct of the audit; or  (b) incidental to the matter to which the audit relates. Period during which certain audits may be conducted  (4) An audit of export operations carried out in relation to a kind of non‑prescribed goods by a person referred to in subparagraph (1)(f)(ii) may be conducted at any time during the period of 18 months after a government certificate or a tariff rate quota certificate in relation to goods of that kind was issued to the person. Who may conduct audit  (5) An audit under this section may be conducted by:  (b) an approved auditor.