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Public Audit Act 2001

Summary of changes

These summaries explain recent changes to the law. They are generated by AI comparing versions of the legislation, so they might oversimplify, miss details, or get things wrong. Learn more about how we track these changes.

1 January 2026

  • The definition of public entity has been updated to include and exclude specific entities, such as parliamentary agencies
  • The Auditor-General's audit requirements have been expanded to include parliamentary agencies
  • Schedule 1 has been updated to include industry skills boards as a class of public entities
  • Schedule 2 has been updated to include new entities, amend existing references, and remove others

Affected provisions

  1. 1: Classes of public entities
    Schedule 1 has been updated to include industry skills boards as a class of public entities
  2. 2: Specific public entities not falling within any class
    Schedule 2 has been updated to include new entities, amend existing references, and remove others
  3. 4: Interpretation
    The definition of public entity has been updated to include and exclude specific entities, such as parliamentary agencies
  4. 5: Meaning of public entity
    The definition of public entity has been updated to include and exclude specific entities, such as parliamentary agencies
  5. 15: Financial report audit
    The Auditor-General's audit requirements have been expanded to include parliamentary agencies

3 December 2025

  • The definition of public entity has been updated to include and exclude specific entities, such as parliamentary agencies
  • The Auditor-General's audit requirements have been expanded to include parliamentary agencies
  • Schedule 1 has been updated to include industry skills boards as a class of public entities
  • Schedule 2 has been updated to include new entities, amend existing references, and remove others

Affected provisions

  1. 1: Classes of public entities
    Schedule 1 has been updated to include industry skills boards as a class of public entities
  2. 2: Specific public entities not falling within any class
    Schedule 2 has been updated to include new entities, amend existing references, and remove others
  3. 4: Interpretation
    The definition of public entity has been updated to include and exclude specific entities, such as parliamentary agencies
  4. 5: Meaning of public entity
    The definition of public entity has been updated to include and exclude specific entities, such as parliamentary agencies
  5. 15: Financial report audit
    The Auditor-General's audit requirements have been expanded to include parliamentary agencies