Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) The responsible director-general of a directorate must give the auditor-general the financial statements of the directorate for a financial year as soon as practicable after the statements are prepared.
(2) The financial statements must have endorsed on them, or attached to them, the statement of responsibility made for them.
(3) The auditor-general must give the responsible director-general an audit opinion about the financial statements as soon as practicable after the auditor-general receives them.