MCU14/0028 Appendix 2 EnvProtAct 1994

                                                 Environmental Protection Act 1994
                                                         Chapter 12 Miscellaneous
                                                                  Part 3A Auditors

                                                                         [s 574C]

574C Report and declaration to accompany document
        (1)   This section applies if—
              (a)    an auditor prepares a report or certification about an
                     audit or evaluation; and
              (b)    a document about the audit or evaluation must be
                     submitted to the administering authority.
        (2)   The document must be accompanied by a copy of the report or
              certification and a declaration by the auditor stating the
              following—
              (a)    the person’s qualifications and experience relevant to the
                     audit or evaluation;
              (b)    that the person has not knowingly included false,
                     misleading or incomplete information in the report or
                     certification;
              (c)    that the person has not knowingly failed to reveal any
                     relevant information or document to the administering
                     authority.
        (3)   The declaration must also state that—
              (a)    the report or certification addresses the relevant matters
                     for the audit or evaluation and is factually correct; and
              (b)    the opinions expressed in it are honestly and reasonably
                     held.


Division 4                  Suspension or cancellation of
                            approval

574D Grounds for suspension or cancellation
              Each of the following is a ground for suspending or cancelling
              an auditor’s approval—
              (a)    the auditor has contravened a condition of the approval;


Current as at 20 February 2014                                          Page 467