Victorian Consolidated Legislation

Audit Act 1994 - SECT 16G

Other financial audits

16G. Other financial audits



(1) At the request of a person or body that is not an authority, the
Auditor-General may enter into an arrangement with that person or body to
audit its financial statements.





(2) Before entering into an arrangement, the Auditor-General must be satisfied
that-

   (a)  the person or body exists for a public purpose; and

   (b)  it is practicable and in the public interest for the Auditor-General
        to audit the financial statements of the person or body.

(3) An arrangement may provide for the payment of fair and reasonable fees to
the Auditor-General in respect of the audit.

(4) The following sections of this Act apply to an audit by the
Auditor-General pursuant to an arrangement made under this section as if
references in those sections to an authority were references to the person or
body with which the arrangement is made-

   (a)  section 8 (audit of financial statements);

   (b)  section 9 (audit opinions on financial statements);

   (c)  section 11 (power to call for persons and documents);

   (d)  section 12 (access to information);

   (e)  section 13 (auditing standards);

   (f)  section 14 (offences);

   (g)  section 16 (audit reports to Parliament);

   (h)  section 16F (giving information during the course of an audit);

        (i)    section 20A (improper use of information).

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