sec.43Auditor not subject to direction

sec.43 Auditor not subject to direction

An auditor who conducts an audit under section 39 or prepares a report under section 42 is not subject to direction by any person about— the way in which the auditor’s functions in relation to the audit or report are to be performed; or the priority to be given to the audit or report. Despite subsection (1) (b) , the Regulator and the auditor may enter into an agreement to ensure an audit or report is provided in sufficient time for it to be included in the annual report given to the responsible Ministers in compliance with section 693 (1) of the Law. Subsection (1) does not limit the functions of the Auditor-General of any participating jurisdiction under whose authority an audit is being conducted or a report is being prepared. (sec.43-ssec.1) An auditor who conducts an audit under section 39 or prepares a report under section 42 is not subject to direction by any person about— the way in which the auditor’s functions in relation to the audit or report are to be performed; or the priority to be given to the audit or report. (sec.43-ssec.2) Despite subsection (1) (b) , the Regulator and the auditor may enter into an agreement to ensure an audit or report is provided in sufficient time for it to be included in the annual report given to the responsible Ministers in compliance with section 693 (1) of the Law. (sec.43-ssec.3) Subsection (1) does not limit the functions of the Auditor-General of any participating jurisdiction under whose authority an audit is being conducted or a report is being prepared.

• (a) the way in which the auditor’s functions in relation to the audit or report are to be performed; or
• (b) the priority to be given to the audit or report.