75Reporting

75 Reporting

75 Reporting

(1) An audit report must, as soon as practicable after the audit is completed, be published—

(a) if the regulator is the auditor—on the regulator’s website, or

(b) otherwise—on the Department’s website.

(2) Before publishing an audit report, the auditor must—

(a) consult the audit subject, and

(b) give a copy of the report to—

(i) the Minister, and

(ii) the audit subject.

(3) The auditor may decide not to publish part of an audit report if satisfied it is not appropriate, taking into account the following—

(a) the public interest,

(b) the extent to which publishing the part of the report would disclose information that is confidential or commercially sensitive,

(c) the effect of publishing the part of the report on competitive assessment processes.

cl 75: Ins 2023 (601), Sch 1[2].