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Public Audit Act 2001

Audits and reports - Reports

23: Publication of auditing standards

You could also call this:

"The Auditor-General must publish and share rules they follow to check government agencies."

Illustration for Public Audit Act 2001

The Auditor-General has to publish a report to the House of Representatives about the auditing standards they use. You can think of auditing standards as rules that help the Auditor-General do their job of checking how well government agencies are working. The Auditor-General must publish this report at least once every three years.

The Auditor-General must give you a copy of the report if you ask for it and pay a reasonable fee. The Auditor-General decides what a reasonable fee is. They also have to include information about any big changes to the auditing standards in their annual report, which is prepared under section 37.

The Auditor-General does not have to include certain information about auditing and assurance standards in these reports. This means that when the Auditor-General writes their report under subsection (1) and their annual report under section 37, they do not have to talk about auditing and assurance standards.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM88907.

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22: Publication of Auditor-General’s report relating to public entity named or described in Local Government Official Information and Meetings Act 1987, or

"When the Auditor-General writes a report about a local council or similar group, it must be shared publicly."

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24: Access to information, or

"Letting the Auditor-General see important documents to check everything is done correctly"

Part 3Audits and reports
Reports

23Publication of auditing standards

  1. The Auditor-General must publish, by way of a report to the House of Representatives, the auditing standards that the Auditor-General applies, or intends to apply, to the conduct of audits and inquiries, and the provision of other auditing services, under this Part.

  2. A report under subsection (1) must be prepared at least once every 3 years.

  3. If requested to do so by any person, the Auditor-General must supply a copy of any report under subsection (1) to that person on payment by that person of a reasonable fee determined by the Auditor-General.

  4. In each annual report prepared under section 37, the Auditor-General must include a description of any significant changes made to the auditing standards during the year covered by that annual report.

  5. A report under subsection (1) and an annual report prepared under section 37 are not required to include information about auditing and assurance standards.

Notes
  • Section 23(5): added, on , by section 12 of the Financial Reporting Amendment Act 2011 (2011 No 22).