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Public Audit Act 2001

Appointments and delegations - Appointment of auditors

34: Powers of appointed auditor

You could also call this:

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

Illustration for Public Audit Act 2001

When you are appointed as an auditor under section 32 or section 33, the Auditor-General can give you some of their powers. You can report under section 21, which means you write a report about the public entity you are auditing. You can also have access to information under section 24, which helps you do your job.

You can require a public entity or person to give you documents or information under section 25. The Auditor-General can also let you inspect bank accounts under section 27. You might need to apply section 28, which is about sharing information even if it's secret.

The Auditor-General can give you powers under section 29 and let you share information under section 30. All these powers help you do your job as an auditor and make sure public entities are doing the right thing.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM88921.

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Part 5Appointments and delegations
Appointment of auditors

34Powers of appointed auditor

  1. When appointing an auditor under section 32 or section 33, the Auditor-General may authorise the appointed auditor to exercise such of the following powers of the Auditor-General in relation to the public entity concerned as the Auditor-General specifies:

  2. report under section 21:
    1. have access to information under section 24:
      1. require a public entity or other person to produce a document or to provide information under section 25:
        1. inspect bank accounts under section 27:
          1. apply section 28, which relates to the disclosure of information despite an obligation of secrecy or non-disclosure:
            1. exercise the powers under section 29:
              1. disclose information under section 30.