30
In forceAuditor-general to audit consolidated fund and public sector entities unless exempted
Part 3Audit mandate
Division 1Scope of auditor-general’s mandate
30 Auditor-general to audit consolidated fund and public sector entities unless exempted
(1)
The auditor-general must, for each financial year, audit—
(a)
the consolidated fund; and
(b)
all public sector entities.
(2)
However, the auditor-general must not audit the audit office.
(3)
Subsection (1) does not apply to—
(a)
a public sector entity exempted from audit by the auditor-general—
(i)
under section 30A; or
(ii)
under a regulation made under section 31; or
(b)
a controlled entity that is audited by an auditor approved by the auditor-general under section 32.
This Act’s bill:Explanatory memorandumSecond reading speech
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