267Audits in relation to persons performing functions or exercising powers under this Act

267  Audits in relation to persons performing functions or exercising powers under this Act  (1) The Secretary may require an audit to be conducted in relation to:  (a) the performance of functions and the exercise of powers under this Act by a person who is, or was, any of the following:  (i) a third party authorised officer (including a person whose authorisation as a third party authorised officer is, or was, suspended under section 296 or 298C);  (ii) an approved auditor;  (iii) an approved assessor;  (iv) an accredited veterinarian;  (v) any other person (other than a Commonwealth authorised officer or a State or Territory authorised officer) who performs or performed functions, or exercises or exercised powers, under this Act; or  (b) compliance by a person referred to any of subparagraphs (a)(i) to (iv) with the conditions applying to the performance of functions or the exercise of powers by the person under this Act. Who may conduct audit  (2) An audit under this section may be conducted by:  (a) a Commonwealth authorised officer; or  (b) a person prescribed by rules made for the purposes of subsection (3).  (3) The rules may prescribe any of the following for the purposes of paragraph (2)(b):  (a) a State or Territory authorised officer;  (b) a third party authorised officer;  (c) an approved auditor.