Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014 (62 of 2014)

Schedule 4   Auditor-General Act 1997 and related amendments

Part 2   Application provisions

57   Annual financial statements audits

(1) The amendments made by items 23, 24, 47 and 54 of this Schedule apply, subject to subitem (2), in relation to audits of annual financial statements for reporting periods that commence at or after the commencement time.

(2) Section 14 of the Auditor-General Act 1997 (as inserted by this Schedule) does not apply in relation to a corporate Commonwealth entity that was, immediately before the commencement time, an Agency within the meaning of the FMA Act.