Food Act 2006
sec.144Grounds for suspension or cancellation
Start here
Get a plain-English read of sec.144
Turn the raw legal text into a practical explanation grounded in Food Act 2006.
sec.144 Grounds for suspension or cancellation
Each of the following is a ground for suspending or cancelling an auditor’s approval— the auditor is not, or is no longer, a suitable person to be an auditor; the auditor does not have the necessary expertise or experience to perform the auditor’s functions; the auditor has contravened a condition of the approval; the audits conducted by the auditor have not been conducted honestly, fairly or diligently; the approval was issued because of a materially false or misleading representation or declaration. For forming a belief that the ground mentioned in subsection (1) (a) exists, the chief executive may have regard to the matters to which the chief executive may have regard in deciding whether a person is a suitable person to be an auditor. (sec.144-ssec.1) Each of the following is a ground for suspending or cancelling an auditor’s approval— the auditor is not, or is no longer, a suitable person to be an auditor; the auditor does not have the necessary expertise or experience to perform the auditor’s functions; the auditor has contravened a condition of the approval; the audits conducted by the auditor have not been conducted honestly, fairly or diligently; the approval was issued because of a materially false or misleading representation or declaration. (sec.144-ssec.2) For forming a belief that the ground mentioned in subsection (1) (a) exists, the chief executive may have regard to the matters to which the chief executive may have regard in deciding whether a person is a suitable person to be an auditor.
- (a) the auditor is not, or is no longer, a suitable person to be an auditor;
- (b) the auditor does not have the necessary expertise or experience to perform the auditor’s functions;
- (c) the auditor has contravened a condition of the approval;
- (d) the audits conducted by the auditor have not been conducted honestly, fairly or diligently;
- (e) the approval was issued because of a materially false or misleading representation or declaration.