CONTAMINATED SITES REGULATIONS 2006 - REG 32

CONTAMINATED SITES REGULATIONS 2006 - REG 32

32 .         Mandatory auditor’s report — section 73

        (1)         A mandatory auditor’s report is to —

            (a)         report on the audit of a site undertaken by the auditor; and

            (b)         report the findings of the auditor’s critical review of the site investigation, remediation, management or monitoring, as is relevant; and

            (c)         state the conclusions made by the auditor and give reasons for the conclusions; and

            (d)         where relevant, make —

                  (i)         a recommendation as to the classification of the site; and

                  (ii)         where the classification recommended is contaminated — restricted use , remediated for restricted use or contaminated — remediation required , make a recommendation as to the restrictions on the use of the site;

and

            (e)         contain any other information that the auditor considers relevant, taking into account any relevant guidelines.

        (2)         Where part of a mandatory auditor’s report has been prepared, and is based on work undertaken by a person other than the auditor, or a person employed by the auditor, the report is to be accompanied by a statement identifying, and signed by, that person to the effect that that part of the report is accurate and that the person —

            (a)         has not provided information in that part of the report that the person knows is false or misleading in a material particular; and

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

            (c)         has disclosed in that part of the report all information that the person knows is materially relevant to that part of the report.