Relevance to Auditors, Independent Reviewers & Accountants:
The OHS Act is yet another piece of legislation that your clients must comply with, and which you must assess compliance with. If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
As an employer, you also need to comply with OHS in your own workplace.
Relevance to Your Clients:
Employers and employees, and all other roleplayers should comply with and understand the importance of OHS in the workplace, incorporating their rights, obligations and responsibilities.
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