246QCertification of audit report

#### 246Q Certification of audit report 246Q Certification of audit report > The audit report for a mandatory audit is taken not to have been duly produced to the Secretary unless it is accompanied by— > > > (a) a declaration signed by the holder of the authorisation certifying that the holder has not knowingly provided any false or misleading information to the auditor and has provided all relevant information to the auditor, and > > > (b) a declaration signed by the auditor— > > > > > (i) setting out the auditor’s qualifications, and > > > > > (ii) certifying that the report is accurate, and that the auditor has not knowingly included any false or misleading information in it or failed to include any relevant information in it. > > **ss 246Q–246U:** Ins 2008 No 19, Sch 1 \[213\].