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AUDITOR-GENERAL ACT 2009 - SECT 31
Exemption of certain public sector entities from audit by auditor-general
31 Exemption of certain public sector entities from audit by auditor-general
(1) A regulation may— (a) exempt a public sector entity from audit by the
auditor-general; and
(b) provide that a person appointed under, or in a way
stated in, the regulation must audit the public sector entity.
(2) Before a
regulation is made under subsection (1) , the Minister must consult with the
auditor-general about the proposed regulation.
(3) For the purpose of
conducting an audit under a regulation made under subsection (1) (b) — (a)
the person appointed under the regulation has all the powers of an authorised
auditor; and
(b) this Act and other Acts apply to the person as if the person
were an authorised auditor.
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