273Secretary may approve persons to conduct audits

273  Secretary may approve persons to conduct audits  (1) The Secretary may, in writing, approve a person, or each person in a specified class of persons, to conduct audits under this Part.  (2) An instrument of approval under subsection (1) is not a legislative instrument.  (3) The Secretary must not approve a person to conduct audits under this Part unless the Secretary is satisfied that:  (a) the person satisfies the training and qualification requirements determined under subsection (4); or  (b) the person will satisfy those training and qualification requirements before the person conducts any audits under this Part.  (4) The Secretary must determine, in writing, training and qualification requirements for persons to conduct audits under this Part.  (5) A determination under subsection (4) is not a legislative instrument.  (6) The rules may make provision for and in relation to matters relating to the approval of persons under subsection (1).  (7) Without limiting subsection (6), the rules may make provision for and in relation to the following:  (a) applications for approval;  (b) dealing with such applications;  (c) additional requirements that must be met for approval;  (d) matters to which the Secretary may or must have regard in considering an application for approval;  (e) conditions of an approval;  (f) the period of effect of an approval;  (g) assessment of the competency of applicants;  (h) suspension and revocation of an approval.