sec.109Declarations about reports under this division

### sec.109 Declarations about reports under this division A report under this division must be accompanied by a statutory declaration by the service provider and the auditor who prepared the report. The service provider’s declaration must be made— if the service provider is an individual—by the service provider; or if the service provider is a corporation—by an executive officer of the corporation. The service provider’s declaration must state that the service provider— has not knowingly given any false or misleading information to the auditor; and has given all relevant information to the auditor. The auditor’s declaration must— state the auditor’s qualifications and experience relevant to the audit; and state that the auditor has not knowingly included any false, misleading or incomplete information in the report; and state that the auditor has not knowingly failed to reveal any relevant information or document to the regulator; and certify that— the report addresses the relevant matters for the evaluation and is factually correct; and the opinions expressed in it are honestly and reasonably held. If, under section 108A (5) , the service provider is taken to comply with section 108A (3) , this section applies as if— a reference to an audit were a reference to the audit process mentioned in section 108A (5) (a) ; and a reference to a report were a reference to the document mentioned in section 108A (5) (a) ; and a reference to the auditor were a reference to the person who prepared the document mentioned in section 108A (5) (a) . s 109 amd 2014 No. 16 s 63 ; 2023 No. 24 s 61 (sec.109-ssec.1) A report under this division must be accompanied by a statutory declaration by the service provider and the auditor who prepared the report. (sec.109-ssec.2) The service provider’s declaration must be made— if the service provider is an individual—by the service provider; or if the service provider is a corporation—by an executive officer of the corporation. (sec.109-ssec.3) The service provider’s declaration must state that the service provider— has not knowingly given any false or misleading information to the auditor; and has given all relevant information to the auditor. (sec.109-ssec.4) The auditor’s declaration must— state the auditor’s qualifications and experience relevant to the audit; and state that the auditor has not knowingly included any false, misleading or incomplete information in the report; and state that the auditor has not knowingly failed to reveal any relevant information or document to the regulator; and certify that— the report addresses the relevant matters for the evaluation and is factually correct; and the opinions expressed in it are honestly and reasonably held. (sec.109-ssec.5) If, under section 108A (5) , the service provider is taken to comply with section 108A (3) , this section applies as if— a reference to an audit were a reference to the audit process mentioned in section 108A (5) (a) ; and a reference to a report were a reference to the document mentioned in section 108A (5) (a) ; and a reference to the auditor were a reference to the person who prepared the document mentioned in section 108A (5) (a) . - (a) if the service provider is an individual—by the service provider; or - (b) if the service provider is a corporation—by an executive officer of the corporation. - (a) has not knowingly given any false or misleading information to the auditor; and - (b) has given all relevant information to the auditor. - (a) state the auditor’s qualifications and experience relevant to the audit; and - (b) state that the auditor has not knowingly included any false, misleading or incomplete information in the report; and - (c) state that the auditor has not knowingly failed to reveal any relevant information or document to the regulator; and - (d) certify that— (i) the report addresses the relevant matters for the evaluation and is factually correct; and (ii) the opinions expressed in it are honestly and reasonably held. - (i) the report addresses the relevant matters for the evaluation and is factually correct; and - (ii) the opinions expressed in it are honestly and reasonably held. - (i) the report addresses the relevant matters for the evaluation and is factually correct; and - (ii) the opinions expressed in it are honestly and reasonably held. - (a) a reference to an audit were a reference to the audit process mentioned in section 108A (5) (a) ; and - (b) a reference to a report were a reference to the document mentioned in section 108A (5) (a) ; and - (c) a reference to the auditor were a reference to the person who prepared the document mentioned in section 108A (5) (a) .