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Public Audit Act 2001

Accountability

38: Independent auditor to audit Auditor-General

You could also call this:

"The government must hire an independent checker each year to review the Auditor-General's money and accounts."

Illustration for Public Audit Act 2001

The House of Representatives must choose an independent auditor each year to check the Auditor-General's financial statements and accounts. You can think of the Auditor-General as a public entity when this audit happens. The independent auditor will look at the financial information for that year.

The rules for this audit are mostly the same as the rules for other audits, which are outlined in Parts 3, Part 4, and section 42. When these rules talk about the Auditor-General, they really mean the independent auditor, and when they talk about a public entity, they mean the Auditor-General.

This means the independent auditor has to follow these rules when checking the Auditor-General's financial information, except for the rules in section 23.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM88931.

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Part 6Accountability

38Independent auditor to audit Auditor-General

  1. The House of Representatives must, by resolution, in respect of each financial year appoint an independent auditor to audit the financial statements, accounts, and other information relating to that year and for this purpose the Auditor-General is to be regarded as a public entity under this Act.

  2. Parts 3 (except section 23) and 4 and section 42 apply in respect of each audit referred to in subsection (1) as if references in those provisions to the Auditor-General were references to the independent auditor and references to a public entity were references to the Auditor-General.