Victorian Consolidated Legislation

Audit Act 1994 - SECT 26

Authorised persons

26. Authorised persons



(1) Any audit under this or any other Act that had been commenced but not
completed by an authorised person before the commencement of section 7 of the
Audit (Amendment) Act 1999 may be completed by the authorised person and for
that purpose-

   (a)  this Act, as in force immediately before that commencement continues
        to apply;

   (b)  in the case of an audit under the Financial Management Act 1994, that
        Act, as in force immediately before the commencement of section 24 of
        the Audit (Amendment) Act 1999 continues to apply;

   (c)  in the case of an audit under any other Act, that Act, as in force
        immediately before the commencement of section 26 of the Audit
        (Amendment) Act 1999 continues to apply.

(2) If the appointment of an authorised person under this Act extended to a
period ending after the commencement of section 7 of the Audit (Amendment) Act
1999, the person or firm so appointed is deemed to have been engaged under
section 7F to assist in the performance of the functions of the
Auditor-General until the end of that period.

(3) In this section-

authorised person means an authorised person within the meaning of section 3
as in force immediately before the commencement of section 7 of the Audit
(Amendment) Act 1999, other than Audit Victoria.