Plain language law

New Zealand law explained for everyone

Public Audit Act 2001

Miscellaneous provisions

41: Protection from liability

You could also call this:

"People doing audit jobs are protected from getting in trouble, unless they do something wrong on purpose."

Illustration for Public Audit Act 2001

This section is about protecting some people from being liable. You might be protected if you are the Auditor-General, the Deputy Auditor-General, or someone employed by the Auditor-General. You are protected when you are doing your job or using the powers you have under this Act. You are not liable for something you did or did not do, unless you did it in bad faith.

If you do something wrong on purpose, you can still be liable. Some people or groups can still discipline you, even if you are protected from being liable. This protection does not limit what these people or groups can do to you because of your membership in a professional body.

The Auditor-General and their staff have some protection when they are doing their job, as long as they are not acting in bad faith, and this is stated in the Public Audit Act 2001, which was amended by the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM88935.

Topics:
Government and voting > Government departmentsMoney and consumer rights > Taxes
Previous

40: Time for commencing proceedings, or

"You can be taken to court within 2 years of breaking the law"

Next

42: Audit fees, or

"Paying for audit services: what you need to know about audit fees"

Part 7Miscellaneous provisions

41Protection from liability

  1. This section applies to—

  2. the Auditor-General in his or her personal capacity; and
    1. the Deputy Auditor-General in his or her personal capacity; and
      1. every person employed by the Auditor-General, whether acting as an appointed auditor or an appointed CRD assurance practitioner or neither, in connection with the performance or exercise of the Auditor-General’s functions, duties, or powers.

        1. No person to whom this section applies is personally liable for an act or omission in connection with performing or exercising a function, duty, or power under this Act, unless the act or omission was done in bad faith.

        2. Subsection (2) does not limit any disciplinary functions, powers, or duties of any person or body that apply to any of the persons to whom this section applies by virtue of their membership of a professional body.

        Notes
        • Section 41(1)(c): amended, on , by section 53 of the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021 (2021 No 39).