114Relevant person for an audit

#### 114 Relevant person for an audit The relevant person for an audit under this Division is as follows: (a) for an audit of an accredited voluntary arrangement—the administrator of the arrangement; (b) for an audit of an approved co‑regulatory arrangement—the administrator of the arrangement; (c) for an audit of a member of an approved co‑regulatory arrangement—the member; (d) for an audit in relation to an accrediting authority—the accrediting authority; (e) for an audit in relation to a person required by rules made for the purposes of subsection 92(1) to take, or not to take, specified action—the person; (f) for an audit of export operations covered by an export licence—the holder, or former holder, of the export licence; (g) for an audit of export operations covered by an exemption—the holder, or former holder, of the exemption; (h) for an audit of export operations proposed to be carried out in relation to a kind of regulated waste material by a person who has applied for an export licence or an exemption in relation to the operation—the applicant; (i) for an audit of export operations of a kind prescribed by the rules for the purposes of paragraph 108(1)(f)—the person prescribed by the rules; (j) for an audit under section 110—the person to whom the audit relates.