9‑9 Secretary must decide whether to app9‑9 Secretary must decide whether to approve applicant to conduct audits

9‑9 Secretary must decide whether to approve applicant to conduct audits

(1) On receiving an application under section 9‑8, the Secretary must decide: (a) to approve the applicant, under subsection 273(1) of the Act, to conduct audits; or (b) to refuse to approve the applicant to conduct audits.

Note: A decision to refuse to approve the applicant to conduct audits is a reviewable decision (see section 11‑1 of this instrument) and the Secretary must give the applicant written notice of the decision (see section 382 of the Act).

(2) The Secretary may approve the applicant, under subsection 273(1) of the Act, to conduct audits if the Secretary is satisfied, having regard to any matter that the Secretary considers relevant, that the following additional requirements are met: (a) the applicant is a fit and proper person (having regard to the matters referred to in section 372 of the Act); (b) the applicant has the necessary competency (for example, the knowledge, training, skills or experience) to conduct audits; (c) audits conducted by the applicant will be objective, independent, fair and accurate; (d) the applicant will comply with Division 2 of this Part in relation to audits conducted by the applicant; (e) the applicant will comply with the procedures for conducting audits that are necessary to ensure that: (i) the requirements referred to in paragraphs (c) and (d) are met; and (ii) an accurate assessment can be made of whether the requirements referred to in those paragraphs are met. (3) For the purposes of paragraph (2)(c), the Secretary may consider any interests, pecuniary or otherwise, of the applicant that conflict or could conflict with the conduct of an audit by the applicant. (4) The Secretary may refuse to approve the applicant to conduct audits if: (a) the applicant has a relevant Commonwealth liability that has not been paid; or (b) the applicant made a statement that was false, misleading or incomplete, or for which there were no reasonable grounds: (i) in the application; or (ii) in a document required to be provided under the Act; or (c) the applicant gave information or a document that was false, misleading or incomplete, or for which there were no reasonable grounds: (i) to the Secretary or to another person performing functions or exercising powers under the Act; or (ii) to the Secretary or the Department under a prescribed agriculture law.

Note: The Secretary must not approve a person to conduct audits unless the Secretary is satisfied that the person satisfies, or will satisfy, certain training and qualification requirements determined by the Secretary (see subsections 273(3) and (4) of the Act).