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.
Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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