Commonwealth Consolidated Acts

COMMONWEALTH AUTHORITIES AND COMPANIES ACT 1997 - SECT 8

             (1)  The Auditor‑General is to be the auditor of each Commonwealth authority.

             (2)  The Auditor‑General is to audit the financial statements of each subsidiary of a Commonwealth authority (there are exceptions to this--see subsection 12(4)).

Note:          If the Auditor‑General is not the subsidiary's auditor, this means that the Auditor‑General has to do an audit of the statements in addition to that done by the subsidiary's auditor.