Heavy Vehicle (General) National Regulation (NSW)
39Auditor
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39 Auditor
39 Auditor
(1) The financial statements must be audited by 1 of the following decided by the responsible Ministers—
(a) a public sector auditor;
(b) an appropriately qualified person other than a public sector auditor.
(2) For the purposes of subsection (1)(a), the responsible Ministers may arrange with an Auditor-General for the Auditor-General to appoint or engage a contract auditor to perform the audit under the Auditor-General’s management.
(3) Subsection (2) does not limit subsection (1)(a).
(4) In this section—
appropriately qualified person means—
(a) a member of CPA Australia who is entitled to use the letters ‘CPA’ or ‘FCPA’ and holds a current public practice certificate issued by CPA Australia; or
(b) a member of the Institute of Chartered Accountants in Australia who is entitled to use the letters ‘CA’ or ‘FCA’ and holds a current certificate of public practice issued by the institute; or
(c) a member of the Institute of Public Accountants who is entitled to use the letters ‘MIPA’ or ‘FIPA’ and holds a professional practice certificate issued by the institute.
contract auditor means a person appointed or engaged by an Auditor-General as a contract auditor who is not a member of the staff of the office managed by the Auditor-General.