Section 69Part 7 — Audit Office - Auditor General
Annual report of Audit Office
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69. (1) In accordance with section 44, the Audit Office shall prepare an annual report on the activities of the Audit Office for the year.
The statement of outputs delivered and the annual financial statements of the Audit Office shall be audited by an entity or individual who is independent of the Auditor General (called in this section the “independent auditor”).
The independent auditor shall — Section 44 Public Management and Finance Act (2026 Revision) Page 56 Revised as at 31st December, 2025 c
be an entity or individual who is, in the opinion of the Public Accounts Committee, suitably qualified and experienced to be the independent auditor; and
be appointed by the Public Accounts Committee for a term not exceeding three years and on such other terms and conditions as the Public Accounts Committee determines.
For the purpose of conducting an audit of the Audit Office, the independent auditor shall have —
the obligations under section 63; and
the powers under section 64;
Section 44 shall apply in respect of the Audit Office as if every reference in that section to the Auditor General were a reference to the independent auditor.
For the purpose of conducting audits under section 44, as applied under subsection (5), the independent auditor may also conduct periodic internal audits and control reviews of the Audit Office.