Western Australian Current Acts

CONTAMINATED SITES ACT 2003 - SECT 73

73 .         Certification of mandatory auditor’s reports

                A mandatory auditor’s report is not to be accepted under this Act or the EP Act unless the report is in compliance with the regulations and is accompanied by —

            (a)         a statement identifying, and signed by, the person who commissioned the report to the effect that the person —

                  (i)         has not provided information to the auditor that the person knows is false or misleading in a material particular;

                  (ii)         has not provided information with reckless disregard as to whether or not the information is false or misleading in a material particular; and

                  (iii)         has disclosed to the auditor all information that the person knows is materially relevant;

                and

            (b)         a statement identifying, and signed by, the auditor to the effect that the report is accurate, and that the auditor —

                  (i)         has not provided any information in the report that the auditor knows is false or misleading in a material particular;

                  (ii)         has not provided information in the report with reckless disregard as to whether or not the information is false or misleading in a material particular; and

                  (iii)         has disclosed in the report all information that the auditor knows is materially relevant.