Auditor-General Act 2009
sec.34Auditor-general to be appointed auditor of every company public sector entity
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sec.34 Auditor-general to be appointed auditor of every company public sector entity
The shareholders of a company that is a public sector entity must— appoint the auditor-general to be the auditor of the company; and ensure that the auditor-general remains, at all times, the auditor of the company while the company remains a public sector entity. Subsection (1) does not apply to— a company granted an exemption from audit by the auditor-general under section 30A ; or a company exempt from audit by the auditor-general under a regulation made under section 31 ; or a controlled entity that may be audited by an auditor approved by the auditor-general under section 32 . s 34 amd 2011 No. 24 s 15 (sec.34-ssec.1) The shareholders of a company that is a public sector entity must— appoint the auditor-general to be the auditor of the company; and ensure that the auditor-general remains, at all times, the auditor of the company while the company remains a public sector entity. (sec.34-ssec.2) Subsection (1) does not apply to— a company granted an exemption from audit by the auditor-general under section 30A ; or a company exempt from audit by the auditor-general under a regulation made under section 31 ; or a controlled entity that may be audited by an auditor approved by the auditor-general under section 32 .
- (a) appoint the auditor-general to be the auditor of the company; and
- (b) ensure that the auditor-general remains, at all times, the auditor of the company while the company remains a public sector entity.
- (a) a company granted an exemption from audit by the auditor-general under section 30A ; or
- (b) a company exempt from audit by the auditor-general under a regulation made under section 31 ; or
- (c) a controlled entity that may be audited by an auditor approved by the auditor-general under section 32 .