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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.