Australian Capital Territory Consolidated Acts

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AUDITOR-GENERAL ACT 1996 - SECT 32

Independent auditor—ancillary powers and disclosure of information

    (1)     The following sections apply in relation to the exercise of the functions of the independent auditor:

        (a)     section 14 (Power to obtain information etc);

        (b)     section 14A (Power to administer oath or affirmation);

        (c)     section 14B (Failure to comply with notice under s 14 (1));

        (d)     section 14C (Attendance before auditor-general—offences);

        (e)     section 14D (Privileges against selfincrimination and exposure to civil penalty);

        (f)     section 15 (Access to premises and things);

        (g)     section 15A (Failure to comply with requirement—offence);

        (h)     section 19 (Reporting sensitive information);

              (i)     section 19A (Deliberations etc of the Executive);

        (j)     section 34 (Disclosure of protected information);

        (k)     section 35 (Directions about protected information);

        (l)     section 36 (Authorised disclosures of protected information).

    (2)     The sections mentioned in subsection (1) apply to the independent auditor as if any reference to the auditor-general were a reference to the independent auditor and any other necessary changes were made.



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