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AUDIT ACT 2008 - SECT 19 Auditor-General's opinions on financial statements and related information as to State entities

AUDIT ACT 2008 - SECT 19

Auditor-General's opinions on financial statements and related information as to State entities

(1)  The Auditor-General is to prepare and sign an opinion on an audit carried out under section 18(1) in accordance with requirements determined by the Australian Auditing and Assurance Standards.
(2)  The Auditor-General is to provide the opinion prepared and signed under subsection (1) , and any formal communication of audit findings that is required to be prepared in accordance with the Australian Auditing and Assurance Standards, to the State entity's appropriate Minister and provide a copy to the relevant accountable authority.
(3)  The Auditor-General must finalise his or her audit opinion for a State entity or an audited subsidiary of a State entity within 45 days of receiving financial statements from the accountable authority.
(4)  Where financial statements of a State entity or an audited subsidiary of a State entity are to be included in an Annual Report to be tabled in Parliament, the Auditor-General must ensure that the opinion prepared and signed under subsection (1) is provided to the relevant Minister at least 5 days prior to the requested tabling date.