Contaminated land auditors are independent certifiers of contaminated land investigations on behalf of the Queensland Government.
The key word here is independent. Whilst they work on behalf of the government. and effectively represent the community by performing a function on behalf of the government., they are not employees of the government.
Auditors provide the government, their clients and other stakeholders with a review and report in comparison to government policy on contaminated land investigations that have been undertaken by other independent suitably qualified people (SQPs).
Contaminated land auditors are engaged and paid for by the landowner or someone who wishes to develop the land on the user-pays principle so that the cost is not borne by the community. They must be independent of the investigating SQP and therefore cannot be engaged by the SQP, the SQP's company or related entities.
The nature of an audit is such that terms of engagement used to engage consultants and subcontractors, or purchase orders for goods and services, are often not appropriate.
This is because these terms usually contain clauses relating to the client dictating the scope of work, reviewing the fitness for purpose of advice or deciding on the quality of the work, terminating the services for convenience, discretional approval of variations and similar items. The scope of a contaminated land audit is set by the government and it is a requirement that auditors execute their function in accordance with a code of professional conduct. Terms of engagement, including limitations set by either party, must not restrict or limit the auditor from independently completing the audit function on behalf of the government. Most auditors will have developed terms of engagement that reflect the requirements of the audit function whilst remaining fair and providing the client, who is paying for the services, with appropriate controls. Apart from when an audit is no longer needed, the termination of an auditor must be completed via the government's process for making a complaint about an auditor and appropriately justified. This is to prevent "auditor-shopping" in an attempt to achieve a desired answer.
Auditors must also avoid conflicts of interest. They cannot audit their own work, including work done by others under their direction.
Auditors cannot direct investigations, so don't be surprised if the auditor gives non-commital answers when asked questions like "Should I put in monitoring bore?"
Auditors can advise consultants on relevant standards and compliance, but it is the SQP's role to assess the land and come to a decision on its suitability for use. It is the auditor's role to determine if the investigation meets the government's requirements. and decide whether the SQP's site suitability statement is reasonable, based on the information provided for review.
It is also an offence under section 574A(2) of the EP Act for an auditor to have a direct or indirect financial interest in a matter or thing relevant to the exercise of their function other than a fee paid for their service. This prevents auditors from auditing work from companies or about land in which they have a direct or indirect financial interest.
Christian Atkinson is an approved contaminated land auditor in Queensland with more than 25 years of experience. Any discussion is general in nature and does not consider your specific circumstances. It should not be taken as legal or financial advice. If you are considering acting on any matters discussed, you should seek advice from qualified and experienced professionals.
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