Financial Management and Accountability (Financial Statements 2001-2002) Orders
23Remuneration of Auditors
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23 Remuneration of Auditors
23.1 The disclosures required by this policy are material by nature.
23.2 The financial statements of an agency or authority must include a note giving particulars of the remuneration of auditors for:
(a) auditing the financial statements for that reporting period; and
(b) any other services provided during that reporting period.
23.3 The fair value of any of the services provided free of charge by the Auditor-General must also be shown.
23.4 For the purpose of this Policy, performance audits are not taken to be services provided to an agency or authority.
23.5 Authorities must disclose the extent to which auditors’ remuneration is paid to an auditor other than the Auditor-General.