Public Audit Act 2001

Appointments and delegations - Appointment of auditors

33: Appointment of auditors for performance audit or inquiries

You could also call this:

"The Auditor-General chooses people to check how well public groups are working."

The Auditor-General can choose people to do performance audits or inquiries. You can read more about performance audits in section 16 and inquiries in section 18. The Auditor-General picks people they think are qualified for the job.

The Auditor-General can appoint someone to work with one or more public entities for any amount of time. This means they can work with different groups for different lengths of time.

When the Auditor-General makes an appointment, they must write it down and can add any rules or conditions they think are necessary.

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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=DLM88920.

Topics:

Government and voting > Government departmentsMoney and consumer rights > Taxes

32: Appointment of auditors for financial report audit, or

"The Auditor-General chooses people to check financial reports to make sure they are correct."

34: Powers of appointed auditor, or

"What powers an appointed auditor has to help them do their job"

Part 5Appointments and delegations
Appointment of auditors

33Appointment of auditors for performance audit or inquiries

The Auditor-General may from time to time appoint to carry out 1 or more performance audits under section 16 or inquiries under section 18 any person who, in the opinion of the Auditor-General, is suitably qualified for the purpose.
An appointment may be made for 1 or more public entities and for any period of time.
An appointment must be in writing and may be made subject to any restrictions and conditions that the Auditor-General thinks fit.