Commonwealth Consolidated Regulations

FINANCIAL MANAGEMENT AND ACCOUNTABILITY REGULATIONS 1997 - REG 22B

         (1)   For subsection 56 (1) of the Act, the Auditor‑General must state in each audit report whether, in the Auditor‑General's opinion, the financial statements mentioned in subregulation 22A (1):

                (a)    have been prepared in accordance with regulation 22A; and

               (b)    give a true and fair view of the matters mentioned in subregulation 22A (2).

         (2)   If the Auditor‑General is not of that opinion, the Auditor‑ General must state the reasons.