The purpose of this Guideline is to:
• Outline licensee obligations relating to audits under the WIC Act.
• Detail requirements for auditors and technical experts when conducting audits under the WIC Act.
• Provide licensees with information on engaging auditors and technical experts and preparing for audits.
• Provide auditors and technical experts with an understanding of IPART’s approach to audits and the principles that apply when providing an audit service to IPART or the licensees.