89XDeclarations

89X Declarations (1) An audit report must be accompanied by: (a) a declaration signed by the holder of the petroleum interest certifying that the holder has not knowingly provided any information to the auditor that is misleading in a material particular 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 audit was undertaken in accordance with the requirements of the CEO's audit direction; and (iii) certifying that the report is accurate and that the auditor has not knowingly included any information in it that is misleading in a material particular or failed to include any relevant information in it. (2) A statement under subsection (1) may be qualified in relation to the provision of misleading information if the person, as part of the declaration: (a) identifies the information; and (b) explains the reason why it is misleading. Petroleum Act 1984 109