{"id":"sr:audit-regulations-2019","name":"Audit Regulations 2019","slug":"audit-regulations-2019","collection":"regulation","jurisdiction":"vic","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":181264,"registerId":"vic-sr:audit-regulations-2019-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Audit Regulations 2019","content":"Version No. 001\n\n**Audit Regulations 2019**\n\n**S.R. No. 55/2019**\n\nVersion as at  \n1 July 2019\n\n**TABLE OF PROVISIONS**\n\n*Regulation Page*\n\n1 Objective 1\n\n2 Authorising provision 1\n\n3 Commencement 1\n\n4 Revocation 1\n\n5 Definition 1\n\n6 Senior VAGO officers 1\n\n7 Prescribed matters for information gathering notices 2\n\n8 Prescribed matters for entry notices 2\n\n═════════════\n\nEndnotes 3\n\n1 General information 3\n\n2 Table of Amendments 5\n\n3 Amendments Not in Operation 6\n\n4 Explanatory details 7\n\n**Version No.** **001**\n\n**Audit Regulations 2019**\n\n**S.R. No. 55/2019**\n\nVersion as at  \n1 July 2019\n\n\t1 Objective\n\nThe objective of these Regulations is to prescribe certain matters for the purposes of the **Audit Act 1994**.\n\n\t2 Authorising provision\n\nThese Regulations are made under section 84 of the **Audit Act 1994**.\n\n\t3 Commencement\n\nThese Regulations come into operation on 1 July 2019.\n\n\t4 Revocation\n\nThe Audit Regulations 2013[[1]](#endnote-1) are **revoked**.\n\n\t5 Definition\n\nIn these Regulations—\n\n***the Act***  means the **Audit Act 1994**.\n\n\t6 Senior VAGO officers\n\nFor the purposes of the definition of ***senior VAGO officer*** in section 3(1) of the Act, the following classes of position are prescribed—\n\n(a) VAGO officers classified as executive officers;\n\n(b) VAGO officers classified as non-executive officers grade 6 or above.\n\n\t7 Prescribed matters for information gathering notices\n\nFor the purposes of section 31(c)(iii) of the Act, the prescribed matters are—\n\n(a) a statement setting out the content of section 43(3) of the **Victorian Inspectorate Act 2011**; and\n\n(b) if a person is required under section 30(c) of the Act to attend and give evidence or answer any questions before the Auditor-General or an authorised person, a statement of the rights and obligations in the following sections of the Act—\n\n(i) section 34;\n\n(ii) section 35(1);\n\n(iii) section 36;\n\n(iv) section 37(1), (4) and (5);\n\n(v) section 65(2).\n\n\t8 Prescribed matters for entry notices\n\nFor the purposes of section 44(b)(iii) of the Act, the prescribed matters are—\n\n(a) a statement setting out the content of section 43(3) of the **Victorian Inspectorate Act 2011**; and\n\n(b) a statement of the rights and obligations in the following sections of the Act—\n\n(i) section 48;\n\n(ii) section 49.\n\n═════════════\n\nEndnotes\n\n1 General information\n\nSee [www.legislation.vic.gov.au](http://www.legislation.vic.gov.au) for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information.\n\nThe Audit Regulations 2019, S.R. No. 55/2019 were made on 25 June 2019 by the Governor in Council under section 84 of the **Audit Act 1994**, No. 2/1994 and came into operation on 1 July 2019: regulation 3.\n\nThe Audit Regulations 2019 will sunset 10 years after the day of making on 25 June 2029 (see section 5 of the **Subordinate Legislation Act 1994**).\n\nINTERPRETATION OF LEGISLATION ACT 1984 (ILA)\n\nStyle changes\n\nSection 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act.\n\nReferences to ILA s. 39B\n\nSidenotes which cite ILA s. 39B refer to section 39B of the ILA which provides that where an undivided regulation, rule or clause of a Schedule is amended by the insertion of one or more subregulations, subrules or subclauses the original regulation, rule or clause becomes subregulation, subrule or subclause (1) and is amended by the insertion of the expression \"(1)\" at the beginning of the original regulation, rule or clause.\n\nInterpretation\n\nAs from 1 January 2001, amendments to section 36 of the ILA have the following effects:\n\n• Headings\n\nAll headings included in a Statutory Rule which is made on or after  \n1 January 2001 form part of that Statutory Rule. Any heading inserted in a Statutory Rule which was made before 1 January 2001, by a Statutory Rule made on or after 1 January 2001, forms part of that Statutory Rule.  \nThis includes headings to Parts, Divisions or Subdivisions in a Schedule; Orders; Parts into which an Order is divided; clauses; regulations; rules; items; tables; columns; examples; diagrams; notes or forms.  \nSee section 36(1A)(2A)(2B).\n\n• Examples, diagrams or notes\n\nAll examples, diagrams or notes included in a Statutory Rule which is made on or after 1 January 2001 form part of that Statutory Rule. Any examples, diagrams or notes inserted in a Statutory Rule which was made before 1 January 2001, by a Statutory Rule made on or after 1 January 2001, form part of that Statutory Rule. See section 36(3A).\n\n• Punctuation\n\nAll punctuation included in a Statutory Rule which is made on or after  \n1 January 2001 forms part of that Statutory Rule. Any punctuation inserted in a Statutory Rule which was made before 1 January 2001, by a Statutory Rule made on or after 1 January 2001, forms part of that Statutory Rule.  \nSee section 36(3B).\n\n• Provision numbers\n\nAll provision numbers included in a Statutory Rule form part of that Statutory Rule, whether inserted in the Statutory Rule before, on or after  \n1 January 2001. Provision numbers include regulation numbers, rule numbers, subregulation numbers, subrule numbers, paragraphs and subparagraphs. See section 36(3C).\n\n• Location of \"legislative items\"\n\nA \"legislative item\" is a penalty, an example or a note. As from 13 October 2004, a legislative item relating to a provision of a Statutory Rule is taken to be at the foot of that provision even if it is preceded or followed by another legislative item that relates to that provision. For example, if a penalty at the foot of a provision is followed by a note, both of these legislative items will be regarded as being at the foot of that provision. See section 36B.\n\n• Other material\n\nAny explanatory memorandum, table of provisions, endnotes, index and other material printed after the Endnotes does not form part of a Statutory Rule. See section 36(3)(3D)(3E).\n\n2 Table of Amendments\n\nThere are no amendments made to the Audit Regulations 2019 by statutory rules, subordinate instruments and Acts.\n\n3 Amendments Not in Operation\n\nThere are no amendments which were Not in Operation at the date of this publication.\n\n4 Explanatory details\n\n1. Reg. 4: S.R. No. 21/2013. [↑](#endnote-ref-1)","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on their original purpose: prescribing procedural details for the Audit Act 1994. They define senior officer classifications and specify notice content requirements — exactly what the authorising provision (section 84 of the Audit Act) permits. No scope creep is evident."},"complexity_factors":["Only 8 regulations total, with minimal text","Single defined term ('the Act')","No nested conditional logic or exceptions","Straightforward cross-references to specific sections of two Acts (Audit Act 1994 and Victorian Inspectorate Act 2011)","No penalty provisions, offence sections, or enforcement mechanisms","Purely procedural/prescriptive content — specifies what statements must be included in notices"],"plain_english_summary":"These regulations are a short, technical piece of Victorian law that supports the **Audit Act 1994**. They do three main things:\n\n**1. Define who counts as a 'senior officer' at VAGO**\nVAGO is the Victorian Auditor-General's Office — the independent body that audits government departments and agencies. The regulations specify that 'senior VAGO officers' include:\n- Executive officers\n- Non-executive officers at grade 6 or higher\n\nThis matters because senior officers have specific powers and responsibilities under the Audit Act.\n\n**2. Set what must go in 'information gathering notices'**\nWhen the Auditor-General demands documents or requires someone to attend and give evidence, the notice must include:\n- A statement about protections under the **Victorian Inspectorate Act 2011** (this relates to oversight of integrity bodies)\n- A summary of the person's rights and obligations — essentially explaining what they must do and what protections they have (such as against self-incrimination in certain circumstances)\n\n**3. Set what must go in 'entry notices'**\nWhen auditors enter premises to conduct an audit, the notice must include similar information about rights and protections.\n\n**Why this matters:** These rules ensure transparency and procedural fairness when the Auditor-General exercises coercive powers — like demanding documents or entering property. They make sure people know their rights when being investigated."},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Insufficient content was provided to assess whether the scope of this legislation changed from its original intent. The supplied text contains only administrative metadata (version status, rule number, effective dates) and no substantive provisions."},"complexity_factors":["Only metadata and version history were provided — no substantive regulatory content is available for analysis","Audit regulations generally involve technical financial and legal concepts, but none are present in the supplied text","Consolidated versioning suggests potential amendments over time, which can add interpretive complexity, but cannot be assessed here","The parent Act (which grants the power to make these rules) is not identified in the supplied text, preventing assessment of the regulatory framework"],"plain_english_summary":"The Audit Regulations 2019 are a piece of delegated (statutory) legislation governing audit practice — who conducts audits, how they’re carried out, and related reporting/qualifications — issued as statutory rule 55/2019 in a consolidated form. \n\nOnly metadata and version history were provided here, so the actual regulatory text and specific rights or obligations aren’t available; typically affected parties include registered auditors, audited entities, government bodies and professional accounting organisations."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"These Regulations do not alter the substantive scope of the Audit Act 1994; they exercise the Act's empowering provision to prescribe particulars (definitions and required notice contents) (reg 2) and revoke the 2013 Regulations (reg 4). No provision in this instrument expands or narrows the Act's statutory powers beyond prescribing procedural and informational details."},"complexity_factors":["Cross‑references to primary legislation: Audit Act 1994 (reg 2) and Victorian Inspectorate Act 2011 (regs 7(a), 8(a))","Depends on VAGO internal classification system to identify 'senior VAGO officers' (reg 6)","Prescriptive content requirements for notices reduce administrative discretion but create a compliance checklist for issuers (regs 7–8)","Limited number of short, technical regulations (low legislative density)","Revocation of prior Regulations (reg 4) requires administrators to map old to new obligations","Sunset provision noted in endnotes (statutory rule will sunset 10 years after making) adds temporal constraint"],"plain_english_summary":"**Audit Regulations 2019**: These Regulations prescribe which VAGO positions count as \"senior VAGO officers\" and set the exact statements that must be included in audit information‑gathering and entry notices (including the content of s43(3) of the Victorian Inspectorate Act 2011 and specified rights/obligations under the Audit Act). They affect VAGO staff by reference to classification levels and anyone served with an audit notice by specifying what must be communicated, changing compliance tasks for recipients and narrowing administrative discretion over notice content."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/audit-regulations-2019","history":"/api/acts/audit-regulations-2019/history","analysis":"/api/acts/audit-regulations-2019/analysis","conflicts":"/api/acts/audit-regulations-2019/conflicts","importantCases":"/api/acts/audit-regulations-2019/important-cases","documents":"/api/acts/audit-regulations-2019/documents"}}