Public Audit Act 2001

Transitional provisions - Transitional audits

63: Audits for financial years ending before commencement of Act

You could also call this:

"Audits that happened before the Public Audit Act 2001 started still follow the old rules."

If you are looking at audits that happened before the Public Audit Act 2001 started, you need to know that this Act does not change what the Auditor-General could do before. The Auditor-General can still do audits for financial years that ended before the Act started if they were already supposed to do them. However, if the Auditor-General was not supposed to audit an entity before the Act started, they do not have to do an audit for those years now.

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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=DLM88973.

Topics:

Government and voting > Government departmentsMoney and consumer rights > Taxes

62: Membership of Government Superannuation Fund, or

"Rules for old government pension scheme members who work for the Auditor-General"

Schedule 1: Classes of public entities, or

"Types of organisations the government checks on"

Part 9Transitional provisions
Transitional audits

63Audits for financial years ending before commencement of Act

Nothing in this Act—
limits or affects any duty or power that the Auditor-General had before the date of commencement of this Act to undertake and complete an audit of an entity for any financial year ending before that date; or
requires the Auditor-General to undertake or complete an audit of an entity for any financial year ending before that date if the Auditor-General was not the auditor of the entity before that date.