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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.