2017-10 - Independent auditing requirements for ESCAS

​12 September 2017

Species: All livestock

Country: All

For information:

  1. Livestock Exporters
  2. LiveCorp
  3. Australian Livestock Export Industry (ALEC)
  4. Department Officers


To remind livestock exporters of the department’s requirement for independent auditing of Exporter Supply Chain Assurance Systems (ESCAS).

Background/Key points

Independent auditing is a key element of ESCAS. Exporters must ensure the audit company/auditor they use complies with the department’s definition of ‘independent’.

EAN 2015-06 outlines the department’s criteria for independence, competence and expertise of ESCAS auditors. The department defines ‘independent’ as ‘free from outside control and not subject to another’s authority’.

This means:

  • There is no conflict of interest between the audit company/auditor and the audited entity.
  • The audit company/auditor is not related in any way to the audited entity.
  • There is no contractual obligation for the audited entity to use a audit company/auditor. For example, audit companies used to provide ESCAS audits must not be related to or required by the traceability system supplier.

The department will not accept audits from an audit company/auditors where there is a lack of independence.


Erin Payne
Live Animal Export Branch
Exports Division
Department of Agriculture and Water Resources

Contact Officer: Leah Wells
Phone: 02 6272 4581
Email: Live Stock Export

Last reviewed: 11 November 2019
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