(1) Section 54(4)(c), after 'if they'—
insert—
'otherwise'.
(2) Section 54(4)(c)—
renumber as section 54(4)(d).
(3) Section 54(4)—
insert—
'(c) if they arose out of an audit of a matter under section 36A—
(i) for a report relating to a public sector entity—to the accountable officer, chief executive officer or chairperson of the public sector entity; and
(ii) to any other person whom the auditor-general considers to have a special interest in the report; or'.