Public Governance, Performance and Accountability Act 2013
CHAPTER 3
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COMMONWEALTH COMPANIES
PART 3-2
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PLANNING AND ACCOUNTABILITY
Division 3
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Reporting and accountability
SECTION 98
AUDITOR OF COMMONWEALTH COMPANIES
98(1)
For each Commonwealth company, the Auditor-General is: (a) to be the auditor of the company under the Corporations Act 2001 ; or (b) if another person is the company ' s auditor - to give a report on the company ' s financial statements (see subsection 97(3) ).
98(2)
The Auditor-General is (subject to subsection 99(3) ) to audit the financial statements of each subsidiary of a Commonwealth company.
For each Commonwealth company, the Auditor-General is: (a) to be the auditor of the company under the Corporations Act 2001 ; or (b) if another person is the company ' s auditor - to give a report on the company ' s financial statements (see subsection 97(3) ).
98(2)
The Auditor-General is (subject to subsection 99(3) ) to audit the financial statements of each subsidiary of a Commonwealth company.
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