The independent review process

The outcome of an independent review process is in the form of recommendations on what the reviewer considers is the better view of the facts and the application of the law to those facts.

The independent review:

  • is conducted by a senior officer from our Review and Dispute Resolution business line
  • results in a recommendation made to you and the audit team by the independent reviewer
  • will involve a 'case conference' (discussed further below)
  • generally will not consider new information. If you raise new facts, evidence or arguments when requesting or during an independent review these will be referred to the audit team for their consideration. Where the facts or evidence are regarded as significant in the context of the audit, the independent review will be finalised and no further opportunity for an independent review will be available. In limited circumstances, we may consider further information if it merely clarifies or reinforces arguments or information already provided to the audit team during the audit. In these limited circumstances, we may allow the audit team to provide comment to the reviewer on the information to ensure fairness of the process. Any comment received will be shared with you and will be discussed at the case conference.
  • will focus on, but is not limited by, the areas of disagreement identified in the request for an independent review

Once the independent review is finalised, the audit team will complete the audit in accordance with the recommendations of the independent review.

After the independent review is finalised, we will seek feedback from you to identify any improvements we can make to the process.

    Last modified: 07 Jun 2016QC 26636