Australian Capital Territory Numbered Acts

AUDITOR-GENERAL AMENDMENT ACT 2013 (NO. 25 OF 2013) - SECT 15

insert

10B     Auditor-general may conduct audit of multiple entities

The auditor-general may conduct a single audit of 2 or more entities under this Act (a multi-entity audit ) if satisfied that it is appropriate to do so.

10C     Auditor-general may conduct joint or collaborative audit

The auditor-general may conduct an audit (a joint audit ) under this Act jointly, or in collaboration, with the auditor-general of the Commonwealth or a State if the auditor-general reasonably believes the Commonwealth or State has an interest in the audit.

Note     State includes the Northern Territory (see Legislation Act

, dict, pt 1).

Division 3.3     Financial audits