AUDITOR-GENERAL ACT 1996 - SECT 33 Powers and obligations of independent auditor

AUDITOR-GENERAL ACT 1996 - SECT 33

    (1)     The independent auditor has the same powers and obligations in relation to the conduct of an independent financial audit as the auditor-general has under the following provisions in relation to a performance audit under section 12 (Performance audits—Territory):

        (a)     division 3.6 (Power to obtain information);

        (b)     section 19 (Reporting sensitive information);

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

        (d)     section 36 (Offences—use or divulge protected information).

    (2)     The independent auditor may include deliberative information in a report for the Legislative Assembly only if the information has previously been published.

Example—information previously published

information included in a previous report for the Legislative Assembly

Note     Deliberative information —see the dictionary.