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Public Governance, Performance and Accountability Act 2013
98Auditor of Commonwealth companies
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#### 98 Auditor of Commonwealth companies
(1) For each Commonwealth company, the Auditor‑General is:
(a) to be the auditor of the company under the Corporations Act 2001; or
(b) if another person is the company’s auditor—to give a report on the company’s financial statements (see subsection 97(3)).
(2) The Auditor‑General is (subject to subsection 99(3)) to audit the financial statements of each subsidiary of a Commonwealth company.