Western Australian Current Acts Western Australian Current Acts (1) The CEO may
—
(a)
carry out an audit of the Coordinator’s activities under this Act; or
(b)
direct the Coordinator to engage and pay for an auditor, approved by the CEO,
to conduct an audit of, and report to the CEO about, the Coordinator’s
activities under this Act.
(2) A direction given
under subsection (1)(b) must specify —
(a) the
matters to be audited; and
(b) a
day on or before which the report must be given to the CEO.
(3) The CEO may at any
time amend or cancel a direction given under subsection (1)(b).
(4) For the purposes
of this section the CEO may approve a person as an auditor if the CEO is
satisfied the person —
(a) has
qualifications and experience that are appropriate to the audit; and
(b) is
independent of the Coordinator and any business conducted by it; and
(c) is
able to conduct the audit and to prepare a report in accordance with the
directions given.
(5) The Coordinator
must cooperate with the CEO in the CEO’s conduct of an audit under
subsection (1)(a) and provide any information and documents that the CEO
requests.
(6) The Coordinator
must comply with a direction given by the CEO under subsection (1)(b).
Civil penalty: $250 000.
(7) Regulations may
deal with any matter in relation to audits under this section and may (without
limitation) deal with any matter in relation to the recovery of expenses
incurred by the CEO.
[Section 47ZZE inserted: No. 5 of 2019 s. 6.]