AUDITOR-GENERAL ACT 2009 - SECT 30 30 Auditor-general to audit consolidated fund and public sector entities unless exempted

Queensland Consolidated Acts

30 Auditor-general to audit consolidated fund and public sector entities unless exempted

(1) The auditor-general must, for each financial year, audit—

(a) the consolidated fund; and

(b) all public sector entities.

(2) However, the auditor-general must not audit the audit office.

(3) Subsection (1) does not apply to—

(a) a public sector entity exempted from audit by the auditor-general—

(i) under section 30A; or

(ii) under a regulation made under section 31; or

(b) a controlled entity that is audited by an auditor approved by the auditor-general under section 32.