AUDIT ACT 1994 - SECT 11 Audit opinions on financial statements
AUDIT ACT 1994 - SECT 11
Audit opinions on financial statements(1) After auditing a public body's financial statements under section 10(1), the Auditor-General must express a written audit opinion on the financial statements to the public body.
(2) The audit opinion must be expressed within 4 weeks after the day on which the financial statements were received by the Auditor-General for auditing.
(3) The Auditor-General must give a copy of each audit opinion on the financial statements of a public body to—
(a) the Minister responsible for the public body; and
(b) the Minister administering this section if—
(i) the audit opinion is a modified opinion; or
(ii) the audit opinion relates to a matter that the Auditor-General believes requires the attention of the Minister.
S. 12 substituted by No. 12/2019 s. 9.