Public Audit Act 2001

Information-gathering powers and disclosure of information

24: Access to information

You could also call this:

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

The chief executive and the people in charge of a public entity must make sure the Auditor-General can see the entity's documents at any time. These documents are about how the Auditor-General does their job and the powers they have. You can think of the Auditor-General like a checker who makes sure everything is done correctly, and they need to see these documents to do their job properly.

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This page was last updated on 10 September 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM88909.

Topics:

Government and voting > Government departmentsMoney and consumer rights > Taxes

23: Publication of auditing standards, or

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

25: Power of Auditor-General to obtain information, or

"The Auditor-General can ask for information to help them do their job."

Part 4Information-gathering powers and disclosure of information

24Access to information

The chief executive and the governing body of a public entity must ensure that the Auditor-General has access at all times to the documents of the entity relating to the performance and exercise of the Auditor-General’s functions, duties, and powers.