31Independent auditor

31 Independent auditor The Speaker must, on behalf of the Territory, engage an appropriately qualified person (the independent auditor) under a contract to— (a) conduct independent financial audits of the auditor-general; and (b) exercise functions as required under the Financial Management Act. Note The FMA, s 4 (2) applies that Act, div 3.2 to the auditor-general as if a reference in that division to the auditor-general were a reference to the independent auditor. The FMA, s 29 requires the independent auditor to give the auditor-general audit opinions about annual financial statements.