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Auditor-General Act 1997
11Annual financial statements of Commonwealth entities, Commonwealth companies and subsidiaries
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11 Annual financial statements of Commonwealth entities, Commonwealth companies and subsidiaries
The Auditor‑General’s functions include auditing the: (a) annual financial statements of Commonwealth entities in accordance with the Public Governance, Performance and Accountability Act 2013; and (b) annual financial statements of Commonwealth companies in accordance with that Act; and (c) annual financial statements of subsidiaries of corporate Commonwealth entities and Commonwealth companies in accordance with that Act.