(1) The rules may make provision in relation to the auditing of compliance with section 11, so far as that section relates to the giving of reports that relate to:
(a) MSO activities undertaken in relation to MSO products by regulated entities; or
(b) the refining of FSSP fuels.
(2) Without limiting subsection (1), rules made for the purposes of that subsection may do any of the following:
(a) empower the Secretary to require an audit to be conducted;
(b) prescribe matters to which an audit may relate or be required by the Secretary to relate;
(c) prescribe persons who are authorised to conduct audits;
(d) require reports of audits to accompany reports given under section 11 or otherwise be given to the Secretary.
(3) The following expressions used in subsection (1) have the same meaning as in the Fuel Security Act 2021 :
(a) FSSP fuels;
(b) MSO activity;
(c) MSO product;
(d) regulated entity.