Public Audit Act 2001

If you need more information about this Act, please contact the administering agency: The Treasury

Version as at 1 July 2022

Coat of Arms of New Zealand

Public Audit Act 2001

Public Act
2001 No 10
Date of assent
6 April 2001
see section 2

The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

This Act is administered by the Treasury.


3Purpose of this Act
5Meaning of public entity
6Act to bind the Crown
7Controller and Auditor-General
8Auditor-General to hold no other office
9Duty to act independently
10Corporate status
11Deputy Controller and Auditor-General
12Functions, duties, and powers of Deputy Auditor-General
13Administrative provisions applying to Auditor-General, Deputy Auditor-General, and Auditor-General’s employees
14Auditor of public entities
15Financial report audit
15AAuditor-General may ask for quality review in respect of audits of FMC reporting entities
16Performance audit
17Other auditing services
18Inquiries by Auditor-General
19Auditor of other entities
20Reports to House of Representatives
21Reports to Minister, committees, etc
22Publication of Auditor-General’s report relating to public entity named or described in Local Government Official Information and Meetings Act 1987
23Publication of auditing standards
24Access to information
25Power of Auditor-General to obtain information
26Power to examine on oath
27Power to inspect bank accounts
28Protection for persons supplying information
29Access to premises
30Disclosure by Auditor-General
32Appointment of auditors for financial report audit
33Appointment of auditors for performance audit or inquiries
34Powers of appointed auditor
35Delegation of powers
36Annual plan of Auditor-General
37Annual report of Auditor-General
38Independent auditor to audit Auditor-General
40Time for commencing proceedings
41Protection from liability
42Audit fees
43Exemption from income tax
44Amendments to Schedule 2
45Returns of expenditure [Repealed]
46Assessment of tax
47Failure to comply with financial reporting requirements [Repealed]
48Person carrying on transport or ferry service may sell undertaking to territorial authority [Repealed]
49New section 594ZC substituted [Repealed]
50New heading and sections 706A to 706C inserted [Repealed]
51Infrastructure Auckland to be local authority for certain purposes [Repealed]
52References to Audit Department and Audit Office
53Consequential amendments to enactments
54Consequential repeals and revocation
55Controller and Auditor-General and Deputy Controller and Auditor-General
56Audit Department
57Transfer of Crown assets and liabilities to Auditor-General
58Rights and liabilities of the Crown and third parties following transfer or grant
59Transitional provisions in respect of employees of Audit Department
60Protection of conditions of employment
61No compensation for technical redundancy
62Membership of Government Superannuation Fund
63Audits for financial years ending before commencement of Act