Victorian Current Acts

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AUDIT ACT 1994


TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Purposes  
   2.      Commencement  
   3.      Definitions  
   3A.     Objectives  
   3B.     Extra-territorial operation of Part 3  

   PART 2--AUDITOR-GENERAL

   6.      Acting appointment  
   7.      Deputy Auditor-General  
   7A.     Auditor-General's annual plan  
   7B.     Annual report  
   7C.     Parliamentary Committee may alter obligations of Auditor-General  
   7D.     Audit priorities, budgets and expenditure  
   7E.     Staff of Victorian Auditor-General's Office  
   7F.     Assistance for Auditor-General  
   7G.     Delegation  
   7H.     State indemnity  

   PART 3--PUBLIC SECTOR AUDITS AND REPORTS

   8.      Audit of authorities  
   9.      Audit opinions on financial statements  
   9A.     Audit opinion on annual financial report of the State  
   10.     Audit fees  
   11.     Power to call for persons and documents  
   11A.    Auditor-General to report to Victorian Inspectorate on calling for persons or documents  
   11B.    Requirement given to person under 16 years  
   11C.    Legal advice and representation  
   11D.    Advance notice of performance audits  
   11E.    Further provisions relating to appearances  
   11F.    Audio or video recording of compulsory appearances  
   11G.    Protection of legal practitioners and witnesses at compulsory appearances  
   12.     Access to information  
   13.     Auditing standards  
   14.     Offences  
   15.     Performance audits  
   16.     Audit reports to Parliament  
   16A.    Reports to Parliament on annual financial report of the State  
   16AB.   Transmission of reports to Parliament  

   PART 3A--REVIEW OF ESTIMATED FINANCIAL STATEMENTS

   16B.    Review and report to Parliament on estimated financial statements  

   PART 3B--FURTHER FUNCTIONS AND POWERS OF AUDITOR-GENERAL

   16C.    Audits in relation to financial benefits given by the State or authorities  
   16D.    Acting as auditor under the Corporations Act  
   16E.    Other auditing services for authorities  
   16F.    Information to public officials during course of audit  
   16FA.   Collaboration with other Auditors‑General  
   16G.    Other financial audits  

   PART 4--AUDIT OF VICTORIAN AUDITOR-GENERAL'S OFFICE

   17.     Independent auditor to audit Victorian Auditor-General's Office  
   18.     Report of independent auditor  
   19.     Performance audit of Auditor-General and Victorian Auditor-General's Office  

   PART 4A--NOTIFICATIONS AND INFORMATION SHARING

   19A.    Mandatory notification of corrupt conduct to IBAC  
   19B.    Mandatory notification to Victorian Inspectorate  
   19C.    Communication of information to specified persons or bodies  

   PART 5--GENERAL

   20.     Content of reports  
   20A.    Improper use of information  
   20B.    Exemption from Freedom of Information Act 1982  
   21.     Regulations  

   PART 6--TRANSITIONAL PROVISIONS

   21A.    Commencement day  
   25.     Transfer of Audit Victoria staff  
   29.     Transitional provisions—Integrity and Accountability Legislation Amendment Act 2012  
           ENDNOTES


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