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Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014
11Annual financial statements of Commonwealth entities, Commonwealth companies and subsidiaries
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#### 11 Annual financial statements of Commonwealth entities, Commonwealth companies and subsidiaries
The Auditor‑General’s functions include auditing the:
(a) annual financial statements of Commonwealth entities in accordance with the Public Governance, Performance and Accountability Act 2013; and
(b) annual financial statements of Commonwealth companies in accordance with that Act; and
(c) annual financial statements of subsidiaries of corporate Commonwealth entities and Commonwealth companies in accordance with that Act.