Document ID: chunk:federal_register_of_legislation:C2023C00356:front:0:p2
Version: federal_register_of_legislation:C2023C00356
Segment Type: other
Provision Reference: 
Character Range: 2634–5929

office of Auditor‑General. Schedule 1 deals with administrative matters relating to the office of Auditor‑General, such as the Auditor‑General's appointment, conditions, resignation and removal.
 Part 4 Main functions and powers of the Auditor‑General: This Part set out the functions and powers of the Auditor‑General.
 Part 5 Information‑gathering powers and secrecy: This Part gives the Auditor‑General various powers to gather information. It also places restrictions on the disclosure or publication of information.
 Part 6 The Australian National Audit Office: This Part establishes the Australian National Audit Office.
 Part 7 Audit of the Australian National Audit Office: This Part establishes an office of Independent Auditor. The functions of the Independent Auditor are to audit the financial statements of the Australian National Audit Office and to carry out performance audits of the Office. Schedule 2 deals with administrative matters relating to the office of Independent Auditor, such as the Independent Auditor's appointment, conditions, resignation and removal.
 Part 8 Miscellaneous: This Part deals with miscellaneous matters such as a Commonwealth indemnity for people carrying out Auditor‑General functions.
Contents
Part 1—Preliminary
1 Short title
2 Commencement
3 This Act binds the Crown
3A Norfolk Island
4 This Act extends to things outside Australia
Part 2—Interpretation
5 Definitions
Part 3—The Auditor‑General
7 Auditor‑General
8 Independence of the Auditor‑General
9 Appointment, conditions etc. for Auditor‑General
10 Auditor‑General to have regard to audit priorities of Parliament etc.
Part 4—Main functions and powers of the Auditor‑General
Division 1—Annual financial statement audits
11 Annual financial statements of Commonwealth entities, Commonwealth companies and subsidiaries
12 Annual consolidated financial statements
14 Audit fees for annual financial statement audits
Division 1A—Annual performance statement audits
15 Commonwealth entities
16 Audit fees for annual performance statement audits
Division 2—Performance audits
17 Performance audits of Commonwealth entities, Commonwealth companies and subsidiaries
18 General performance audit
18A Audit of performance measures
18B Commonwealth partners
19 Comments on proposed report
Division 2A—Assurance reviews
19A Assurance reviews
Division 3—Audits etc. by arrangement
20 Audits etc. by arrangement
Division 4—Functions under other Acts
21 Acting as auditor under the Corporations Act
22 Functions under other Acts
Division 5—Miscellaneous functions and powers
23 Provision of advice or information
23A Information sharing
24 Auditing standards
25 Extra reports to Parliament
26 Extra reports to Ministers
27 Contracting outsiders to assist with audits
28 Annual report for the Australian National Audit Office
29 Delegation by Auditor‑General
Part 5—Information‑gathering powers and secrecy
Division 1—Information‑gathering powers
30 Relationship of information‑gathering powers with other laws
31 Purpose for which information‑gathering powers may be used
32 Power of Auditor‑General to obtain information
33 Access to premises etc.
35 Self‑incrimination no excuse
Division 2—Confidentiality of information
36 Confidentiality of information
37 Sensitive information not to be included in