Officer Due Diligence Under s27: The Six Limbs and the Evidence File That Protects Directors
WHS officer duties are personal and not delegable. The six due-diligence limbs, what evidence a regulator asks directors for, and a quarterly rhythm that builds the file automatically.
Small Business & Compliance Writer · Former small business owner · Cert IV in Small Business Management
Why officer duties are different: personal and not delegable
Under s27 of the WHS Act, every officer — directors, and anyone who makes or participates in decisions affecting the whole or a substantial part of the business — owes a personal duty to exercise due diligence to ensure the PCBU meets its WHS obligations. It cannot be delegated to a safety manager, and it is prosecuted against the individual, separately from the company. (Victoria frames officer obligations under its OHS Act; the harmonised limbs below remain the practical benchmark for what good looks like.)
The uncomfortable implication: “I hired good people and assumed it was handled” is the fact pattern that fails the duty. Due diligence is an active verb — the six limbs describe what an officer must personally do and be able to prove.
The six limbs, translated into evidence
Each limb maps to a simple artefact a regulator can ask for:
| Limb | What it requires | Evidence that satisfies it |
|---|---|---|
| 1 | Acquire and keep up-to-date WHS knowledge | Training log, briefings attended, updates read |
| 2 | Understand the operations and their hazards | Site walk notes, hazard profile per business unit |
| 3 | Ensure appropriate resources and processes | Budget lines, staffing decisions, equipment approvals |
| 4 | Ensure incident information reaches you and is acted on | Standing safety report to the board, incident escalation rule |
| 5 | Ensure legal-compliance processes exist | Obligations register, codes mapping, audit schedule |
| 6 | Verify all of the above is actually working | Audit results reviewed, spot checks, follow-up minutes |
Limb 6 is where files fall over — verification means checking the system works, not receiving assurances that it does.
A quarterly rhythm that builds the file automatically
The sustainable approach is a standing quarterly cycle: a safety report to each board/leadership meeting (limbs 4–5), one site or process deep-dive per quarter (limbs 2 and 6), an annual training touch (limb 1), and resourcing decisions minuted as WHS decisions when they are (limb 3). Run the gap analysis with our Officer Due-Diligence Audit — it scores each limb and exports the working file.
Two connected exposures worth checking while you're here: your obligations baseline with the WHS Compliance Requirements Checker, and — because officer exposure peaks at the catastrophic end — the state industrial manslaughter positions in our industrial manslaughter penalties tool.
General information, not legal advice. Positions verified 22 July 2026.
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Ran Kirkwood Landscaping in Bendigo for eight years before moving into trade supply operations. Writes about Modern Award compliance, employer obligations, and contractor classification from an operator's perspective. Cert IV in Small Business Management (La Trobe TAFE Bendigo, 2014). Based in Kangaroo Flat, Victoria.
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