Western Australian Consolidated Regulations Western Australian Consolidated Regulations[r. 61]
(1) An auditor must
not hold any financial or other interest, either directly or indirectly, and
must not give any undertaking, that could directly or indirectly compromise
the performance by the auditor of his or her duties under this Act or the EP
Act.
(2) An auditor must
ensure that anyone engaged by the auditor does not hold any financial or other
interest, either directly or indirectly, and does not give any undertaking,
that could directly or indirectly compromise the performance by the auditor of
his or her duties under this Act or the EP Act.
2 . Auditor who has worked on a site is not to
audit it
An auditor is not to
audit a site or to produce a report on an audit of a site, or undertake to do
so, if the auditor is or has been —
(a)
involved in investigating, managing or remediating that site; or
(b) a
person responsible for remediation of that site; or
(c) an
owner or occupier of that site,
or is employed by a
person who or which is, or has been, involved in investigating, managing or
remediating that site.
3 . Acceptance of gifts or benefits
An auditor must not
accept a gift, donation or benefit, or allow any person employed or engaged by
the auditor to do so, if by doing so it may appear as intended or likely to
cause the auditor, or a person employed or engaged by the auditor, to
undertake his or her duties in a particular way, or deviate from a proper
course of action.
4 . Personal and professional behaviour
An auditor must
perform any duties associated with his or her position diligently, impartially
and conscientiously, to the best of the auditor’s ability.