Auditor-General Act 2009

if the auditor-general considers it desirable to do so at any particular time for reasons of urgency—a report on any significant matter arising out of an audit;

if the auditor-general considers it to be in the public interest to do so—a full report on, or a report on any specific matters arising out of, a particular audit;

if the auditor-general considers it otherwise appropriate to do so at any time—a report on any matter arising out of an audit to which attention should be drawn;

if a regulation has been made for the purposes of section 31 that the auditor-general advised should not have been made or should have been made differently—a report setting out the advice and the reasons for it.