AUDITOR GENERAL ACT 2006 - SECT 46
AUDITOR GENERAL ACT 2006 - SECT 46
46 . Information confidential
(1) Subsection (2)
applies to a person who is or has been —
(a) the
Auditor General; or
(b) a
person employed in the OAG; or
(c) a
person appointed to assist the Auditor General in respect of a particular
matter; or
(d) the
independent auditor.
(2) A person to whom
this subsection applies must preserve confidentiality with respect to all
matters that come to the person’s knowledge in the course of employment
or duties under this Act or another written law and must not communicate any
information as to matters of that kind to any person, except as may be
required in connection with —
(a) the
administration of this Act or that other written law; or
(b) any
proceedings under this Act, that other written law or The Criminal Code .
Penalty: a fine of $50 000.
(3) Subsection (2)
does not apply to the communication of information to —
(a) the
Joint Standing Committee on Audit; or
(b) the
Public Accounts Committee; or
(c) the
Estimates and Financial Operations Committee.
(4) A person to whom a
summary of findings is given under section 25 must preserve confidentiality
with respect to all matters that are in the summary of findings and must not
—
(a)
communicate any information as to those matters to any person; or
(b) copy
or reproduce any part of the summary of findings,
except as may be
necessary in connection with making submissions or comments to the Auditor
General under that section or obtaining legal advice as to those matters.
Penalty: a fine of $50 000.