(iii) a
report or certification about an audit or evaluation of another matter or
thing prescribed by regulation; and
(b) the relevant document must be
submitted, by the auditor or another person, to the administering authority.
(2) The relevant document must be accompanied by a declaration by the auditor
stating the following—
(a) the auditor’s qualifications and experience
relevant to the subject matter of the relevant document and any audit,
investigation or evaluation to which the document relates;
(b) if the
relevant document is a report or certification mentioned in subsection (1) (a)
(iii) —the document addresses the relevant matters for the audit or
evaluation;
(c) that the auditor has not knowingly included false, misleading
or incomplete information in the relevant document;
(d) that the auditor has
not knowingly failed to reveal any relevant information or document to the
administering authority;
(e) the document is factually correct;
(f) the
opinions expressed in it are honestly and reasonably held.