Queensland Numbered Acts Queensland Numbered Acts(1) The regular audit report must be accompanied by a statutory declaration by the service provider and the auditor.
(2) The service provider's declaration must be made--
(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.
(3) The service provider's declaration must state that the service provider--
(a) has not knowingly given any false or misleading information to the auditor; and
(b) has given all relevant information to the auditor.
(4) The auditor's declaration must--
(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.