417Auditor’s reports

#### 417 Auditor’s reports 417 Auditor’s reports > > (1) A council’s auditor must prepare 2 reports— > > > > > • a report on the general purpose financial report > > > > > • a report on the conduct of the audit. > > > (2) The report on the council’s financial reports must include the following— > > > > > (a) a statement as to whether, in the opinion of the auditor, the council’s accounting records have been kept in accordance with the requirements of this Division, > > > > > (b) a statement as to whether, in the opinion of the auditor, the council’s financial reports— > > > > > > > (i) have been prepared in accordance with the requirements of this Division, and > > > > > > > (ii) are consistent with the council’s accounting records, and > > > > > > > (iii) present fairly the council’s financial position and the results of its operations, > > > > > (c) a statement as to whether, in the opinion of the auditor, any information relevant to the conduct of the audit has been unobtainable by the auditor, > > > > > (d) a statement setting out particulars of any material deficiency in the accounting records or financial reports that has come to light in the course of the audit. > > > (3) The report on the conduct of the audit may contain such statements, comments and recommendations as to the conduct of the audit of the council’s financial reports as the auditor considers appropriate to include in the report. > > > (4) As soon as practicable after completing the audit, the auditor must send a copy of the auditor’s reports to the Departmental Chief Executive and to the council. > > > (5) As soon as practicable after receiving the auditor’s reports, the council must send a copy of the auditor’s report on the council’s financial reports, together with a copy of the council’s audited financial reports, to the Departmental Chief Executive and to the Australian Bureau of Statistics. > > **s 417:** Am 1996 No 69, Sch 4 \[22\]–\[24\].