We have published guidance on conflict of interest (COI) for registered greenhouse and energy auditors, and questions and answers posed during a webinar on COI the agency conducted in November 2020.
All auditors — in particular audit team leaders — must be aware of COI issues and deal with them appropriately, to maintain their registration as a greenhouse and energy auditor.
To help auditors meet this requirement, this guidance provides:
- an explanation of what is COI and why it is important
- information on basic ethical principles for auditors
- a framework for auditors to deal with COI
- agency expectations for record keeping in relation to COI issues
- a summary of the requirements in both legislation and audit standards.
See Maintaining your registration as an auditor or email audit@cer.gov.au for more information.