Commonwealth Consolidated Acts

AUDITOR-GENERAL ACT 1997 - SECT 20

             (1)  The Auditor‑General may enter into an arrangement with any person or body:

                     (a)  to audit financial statements of the person or body; or

                     (b)  to conduct a performance audit of the person or body; or

                     (c)  to provide services to the person or body that are of a kind commonly performed by auditors.

             (2)  An arrangement may provide for the payment of fees to the Auditor‑General. The fees are to be received by the Auditor‑General on behalf of the Commonwealth.

             (3)  The Auditor‑General must not perform functions under this section for a purpose that is outside the Commonwealth's legislative power.