Queensland Consolidated Acts

FOOD ACT 2006 - SECT 136

136 Conditions of approval

(1) An auditor’s approval is subject to the following conditions—

(a) the auditor must notify the chief executive of any direct or indirect financial or other interest the auditor has in a food business that could conflict with the proper performance of the auditor’s functions;

(b) other reasonable conditions the chief executive considers appropriate for the proper conduct of an audit and that are stated in the approval or of which the auditor is notified under subsection (5) .

(2) For subsection (1) (a) , the auditor must, unless the auditor has a reasonable excuse, after becoming aware of the interest—

(a) orally notify the chief executive about the interest immediately; and

(b) give the chief executive notice about the interest in the approved form within 24 hours after becoming aware of the interest.

(3) A condition may be imposed under subsection (1) (b) —

(a) when the approval is issued or renewed; or

(b) at another time if the chief executive considers it necessary to impose the condition to ensure an audit under this Act is conducted appropriately.

(4) Without limiting subsection (1) (b) , the chief executive may impose a condition under the subsection stating the type of food business in relation to which the auditor is approved to conduct audits.

(5) If the chief executive decides to impose conditions on the approval under subsection (3) (b) , the chief executive must as soon as practicable give the auditor an information notice for the decision.