MCU14/0028 Appendix 2 EnvProtAct 1994

Environmental Protection Act 1994
Chapter 12 Miscellaneous
Part 3A Auditors

[s 574E]

                 (b)   the auditor has not complied with a code of conduct for
                       auditors made by the chief executive and prescribed
                       under a regulation;
                 (c)   the auditor has been convicted of an offence under this
                       Act;
                 (d)   the auditor has been convicted of an offence under
                       another Act involving misleading or fraudulent conduct;
                 (e)   the auditor does not have the necessary expertise or
                       experience to perform the auditor’s functions;
                 (f)   the audits conducted by the auditor have not been
                       conducted honestly, fairly or diligently.

574E Show cause notice
           (1)   If the chief executive believes a ground exists to suspend or
                 cancel the approval, the chief executive must give the auditor
                 a written notice under this section (a show cause notice).
           (2)   The show cause notice must state the following—
                 (a)   the action the chief executive proposes taking under this
                       division (the proposed action);
                 (b)   the grounds for the proposed action;
                 (c)   an outline of the facts and circumstances forming the
                       basis for the grounds;
                 (d)   if the proposed action is suspension               of   the
                       approval—the proposed suspension period;
                 (e)   that the auditor may, within a stated period (the show
                       cause period), make written representations to the chief
                       executive to show why the proposed action should not
                       be taken.
           (3)   The show cause period must end at least 15 business days
                 after the auditor is given the show cause notice.




Page 468                                             Current as at 20 February 2014