Commonwealth Consolidated Acts

AUDITOR-GENERAL ACT 1997 - SECT 44

             (1)  After preparing the annual financial statements for the Audit Office under section 49 of the Financial Management and Accountability Act 1997 , the Auditor‑General must give the statements to the Independent Auditor.

             (2)  The Independent Auditor must audit the statements in accordance with section 57 of the Financial Management and Accountability Act 1997 . For this purpose, references in that section to the Auditor‑General are to be read as references to the Independent Auditor.