Western Australian Current Regulations

LOCAL GOVERNMENT (AUDIT) REGULATIONS 1996

TABLE OF PROVISIONS

   1.      Citation  
   2.      Commencement  
   3.      Terms used  
   4.      Prescribed amount of debt which disqualifies person as auditor (Act s. 7.4(2)(b))  
           5. Prescribed entity, employment or membership of which disqualifies person as auditor (Act s. 7.4(2)(c))  
           6. Prescribed class of persons, membership of which disqualifies person as auditor (Act s. 7.4(2)(d))  
           7. Agreements with auditors, contents of  
   8.      Departmental CEO to be notified of termination of audit agreement  
   9.      Performance of audit  
   9A.     CEO to provide documents to Auditor General carrying out financial audit  
   10.     Report by auditor  
   11.     Hours and fees, auditor to give Minister statement of  
   12.     Auditor’s conflict of interest, auditor to report  
   13.     Prescribed statutory requirements for which compliance audit needed (Act s. 7.13(1)(i))  
           14. Compliance audits by local governments  
   15.     Certified copy of compliance audit return and other documents to be given to Departmental CEO  
   16.     Functions of audit committee  
   17.     CEO to review certain systems and procedures  
   18.     Transitional provision for Local Government Regulations Amendment (Financial Management and Audit) Regulations 2022
           Defined terms  
           Local Government Act 1995
           Local Government (Audit) Regulations 1996