Document ID: chunk:federal_register_of_legislation:C2004A02018:body:0:p33
Version: federal_register_of_legislation:C2004A02018
Segment Type: other
Provision Reference: 
Character Range: 80395–83098

Office and carry out an examination of the operations of that Office at the place; and
      (b) the independent auditor, or a person authorized by him, is entitled to inspect, at a reasonable time arranged with the Auditor-General, any records relating to the operations of that Office that are kept at premises entered by him under this section, and to take copies of, or extracts from, any such records.
"(8) Nothing in sub-section (6) or (7) shall be taken to restrict the operation of any other provisions of this Act that apply to and in relation to the independent auditor by virtue of this section.
"(9) An efficiency audit of operations of the Auditor-General's Office shall be conducted by the independent auditor, subject to this section, in such manner as the independent auditor thinks fit.

"(10) Without limiting the generality of sub-section (9)—
      (a) an efficiency audit of operations of the Auditor-General's Office may be carried out in conjunction with, and as part of, an inspection and audit of the accounts of the Auditor-General's Office that is being carried out by the independent auditor under this Act; and
      (b) any information obtained by the independent auditor, in the course of carrying out an inspection and audit of the accounts of the Auditor-General's Office, whether as a result of inspecting the accounts or records of that Office or otherwise, may, whether or not the independent auditor was at the same time carrying out an efficiency audit of operations of that Office, be treated as having been obtained for the purpose of carrying out such an audit.

Secrecy
"48m. (1) The operation of sections 13, 14 and 14a, in their application in relation to the independent auditor by virtue of sub-section 48l(1), and the operation of sub-sections 48l(6), (7) and (9), are not limited by any provision (including a provision relating to secrecy) contained in any other law (whether made before or after the commencement of this section), except to the extent to which any such other law expressly excludes the operation of any of those sections or sub-sections.
"(2) Notwithstanding anything contained in any other law, and notwithstanding the making of an oath or declaration of secrecy, a person is not guilty of an offence by reason of anything done by him for the purposes of section 13, 14 or 14a in its application in relation to the independent auditor by virtue of sub-section 48l(1), or for the purposes of subsection 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