Northern Territory Consolidated Acts

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CEMETERIES ACT - SECT 34

Audit

    (1)     The Minister may:

        (a)     by notice in writing to a Board, require the Board to ensure that its accounts are audited by a registered company auditor as defined in the Corporations Act 2001; or

        (b)     request the Auditor-General to audit the accounts of a Board.

    (2)     An auditor auditing those accounts of a Board that the Minister requires to be audited:

        (a)     has a right of access to all books, accounts, vouchers and documents of the Board; and

        (b)     may require from a member or former member of the Board information and explanations necessary for the performance of the auditor's duties as auditor.



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