19Auditor of other entities

1. At the request of an entity that is not a public entity, the Auditor-General may enter into an arrangement with that entity to be its auditor.

2. Before entering into an arrangement, the Auditor-General must be satisfied that—

3. the entity exists for a public purpose; and
4. the entity is, or ought reasonably to be, accountable to any or all of the Crown, the House of Representatives, the public, or a section of the public for the exercise of its functions and the management of its resources; and
5. it is not practicable for those to whom the entity is, or ought reasonably to be, accountable to appoint an auditor of the entity; and
6. it is practicable and in the public interest that the Auditor-General accepts the appointment.

7. An arrangement may be for any term not exceeding 3 years and may be renewed from time to time.

8. The following sections and Parts apply to an entity audited by arrangement as if references in those sections to a public entity were references to the entity and with any other necessary modifications:

9. section 15 (financial report audit):
10. section 17 (other auditing services):
11. section 21 (reports to Minister, committees, etc):
12. section 23 (publication of auditing standards):
13. Part 4 (information-gathering powers and disclosure of information):
14. Part 5 (appointments and delegations):
15. section 41 (protection from liability):
16. section 42 (audit fees).