33Powers and obligations of independent auditor

33 Powers and obligations of independent auditor (1) The independent auditor has the same powers and obligations in relation to the conduct of an independent financial audit as the auditor-general has under the following provisions in relation to a performance audit under section 12 (Performance audits—Territory): (a) division 3.6 (Power to obtain information); (b) section 19 (Reporting sensitive information); (c) section 35 (Directions about protected information); (d) section 36 (Offences—use or divulge protected information). (2) The independent auditor may include deliberative information in a report for the Legislative Assembly only if the information has previously been published. Example—information previously published information included in a previous report for the Legislative Assembly Note Deliberative information—see the dictionary.

Protected information Part 5A Section 34 R22 18/09/24 Auditor-General Act 1996 Effective: 18/09/24 page 41 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Part 5A Protected information