20Audits etc. by arrangement

#### 20 Audits etc. by arrangement (1) The Auditor‑General may enter into an arrangement with any person or body: (a) to audit financial statements of the person or body; or (b) to conduct a performance audit of the person or body; or (c) to provide services to the person or body that are of a kind commonly performed by auditors. (2) An arrangement may provide for the payment of fees to the Auditor‑General. The fees are to be received by the Auditor‑General on behalf of the Commonwealth. (3) The Auditor‑General must not perform functions under this section for a purpose that is outside the Commonwealth’s legislative power. (4) Divisions 2 and 2A do not limit the power of the Auditor‑General under this section to enter into an arrangement with a GBE.