Document ID: chunk:federal_register_of_legislation:C2004A02018:body:0:p34
Version: federal_register_of_legislation:C2004A02018
Segment Type: other
Provision Reference: 
Character Range: 82866–85720

48l(6), (7) or (9).
"(3) A person to whom this sub-section applies shall not divulge or communicate, except in the course of duty to another person to whom this sub-section applies, any information which has come to his knowledge by reason, directly or indirectly, of section 13, 14 or 14a, or of subsection 48l(6), (7) or (9), in any case in which the person from whom the information was obtained, or from whose custody the records from which the information was obtained were produced, could not, but for the provisions of this section, lawfully have divulged the information to the first-mentioned person.
"(4) Sub-section (3) does not prevent the making, divulging or communicating, in any report of the independent auditor, of conclusions, observations or recommendations which are based on information obtained in pursuance of section 13, 14 or 14a or of sub-section 48l(6), (7) or (9).
"(5) The persons to whom sub-section (3) applies are—
      (a) the independent auditor;
      (b) persons authorized by the independent auditor under subsection 48l(6) or (7); and
      (c) other persons employed by the independent auditor in connexion with the performance of his functions under this Division.

Reports of independent auditor concerning financial audits
"48n. (1) As soon as practicable after the Auditor-General furnishes to the independent auditor a copy of the part of the statement transmitted to the Auditor-General under section 50 that relates to the Auditor-General's Office, the independent auditor shall examine that part of the statement and prepare and sign a report, in respect of that part of the statement, that complies with sub-section 51(1) and section 51a.
"(2) For the purposes of sub-section (1), sub-section 51(1) and section 51a shall be read as if—
      (a) references to the Auditor-General were references to the independent auditor; and
      (b) references to the statement transmitted to the Auditor-General under section 50 were references to the part of that statement that relates to the Auditor-General's Office.
"(3) The independent auditor shall forward a report prepared by him, in pursuance of sub-section (1), with respect to a part of a statement prepared under section 50 to the Auditor-General, who shall cause it to be included in, or annexed to, a report prepared by the Auditor-General under section 51 with respect to that statement.

 "(4) In addition to furnishing reports in accordance with sub-section (1), the independent auditor shall draw the attention of the Minister to such matters arising out of the exercise of his powers and the performance of his functions under this Division (other than his powers and functions in respect of the carrying out of efficiency audits of the operations of the Auditor-General's Office) as are, in the opinion of the independent auditor, of sufficient