sec.31Exemption of certain public sector entities from audit by auditor-general

sec.31 Exemption of certain public sector entities from audit by auditor-general

A regulation may— exempt a public sector entity from audit by the auditor-general; and provide that a person appointed under, or in a way stated in, the regulation must audit the public sector entity. Before a regulation is made under subsection (1) , the Minister must consult with the auditor-general about the proposed regulation. For the purpose of conducting an audit under a regulation made under subsection (1) (b) — the person appointed under the regulation has all the powers of an authorised auditor; and this Act and other Acts apply to the person as if the person were an authorised auditor. (sec.31-ssec.1) A regulation may— exempt a public sector entity from audit by the auditor-general; and provide that a person appointed under, or in a way stated in, the regulation must audit the public sector entity. (sec.31-ssec.2) Before a regulation is made under subsection (1) , the Minister must consult with the auditor-general about the proposed regulation. (sec.31-ssec.3) For the purpose of conducting an audit under a regulation made under subsection (1) (b) — the person appointed under the regulation has all the powers of an authorised auditor; and this Act and other Acts apply to the person as if the person were an authorised auditor.

• (a) exempt a public sector entity from audit by the auditor-general; and
• (b) provide that a person appointed under, or in a way stated in, the regulation must audit the public sector entity.
• (a) the person appointed under the regulation has all the powers of an authorised auditor; and
• (b) this Act and other Acts apply to the person as if the person were an authorised auditor.