Document ID: chunk:federal_register_of_legislation:C2023C00356:section:19a
Version: federal_register_of_legislation:C2023C00356
Segment Type: section
Provision Reference: s 19A
Character Range: 29361–30618

19A  Assurance reviews
 (1) The Auditor‑General may at any time conduct an assurance review of:
 (a) a Commonwealth entity; or
 (b) a Commonwealth company; or
 (c) a subsidiary of a corporate Commonwealth entity or a Commonwealth company.
 (2) However, the Auditor‑General may only conduct such an assurance review on request by the Joint Committee of Public Accounts and Audit if the review is of:
 (a) a corporate Commonwealth entity that is a GBE, or of any of its subsidiaries; or
 (b) a wholly‑owned Commonwealth company that is a GBE, or of any of its subsidiaries.
 (3) Nothing prevents the Auditor‑General from asking the Joint Committee of Public Accounts and Audit to make a particular request under subsection (2).
 (4) The Auditor‑General may determine arrangements for the conduct of an assurance review, including arrangements for reporting to the Parliament.
 (5) The Joint Committee of Public Accounts and Audit may identify an assurance review as a priority. A review so identified is a priority assurance review.
 (6) As soon as practicable after completing the report on a priority assurance review, the Auditor‑General must cause a copy of the report to be tabled in each House of the Parliament.

Division 3—Audits etc. by arrangement