Commonwealth Consolidated Acts

AUDITOR-GENERAL ACT 1997 - SECT 26

             (1)  The Auditor‑General must bring to the attention of the responsible Minister any important matter that comes to the attention of the Auditor‑General while:

                     (a)  conducting an audit referred to in Division 1; or

                     (b)  performing functions as an auditor under the Corporations Act 2001 .

For this purpose, important matter means any matter that, in the Auditor‑General's opinion, is important enough to justify it being brought to the attention of the responsible Minister.

             (2)  The Auditor‑General may at any time give a report to any Minister on any matter.