Document ID: chunk:federal_register_of_legislation:C2025C00185:section:1281
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 1281
Character Range: 5414142–5414788

1281  Auditor‑General taken to be registered as auditor
 (1) A person who holds office as, or is for the time being exercising the powers and performing the duties of:
 (a) the Auditor‑General; or
 (b) the Auditor‑General of a State or Territory in this jurisdiction;
is taken, despite any other provision of this Part, to be registered as an auditor.
 (2) A person to whom the Auditor‑General of the Commonwealth, or of a State or Territory, delegates:
 (a) the function of conducting an audit; or
 (b) the power to conduct an audit;
is taken to be registered as an auditor under this Part for the purposes of applying Chapter 2M to the audit.