Public Audit Act 2001

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Warning: Some amendments have not yet been incorporated
Schedule 2: editorial change made, on 17 March 2023, under sections 86(1) and 87(q) of the Legislation Act 2019 (2019 No 58).

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Version as at 1 July 2022

Public Audit Act 2001

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

Note

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.

1	Title
	Part 1 Preliminary
2	Commencement
3	Purpose of this Act
4	Interpretation
5	Meaning of public entity
6	Act to bind the Crown
	Part 2 Controller and Auditor-General and Deputy Controller and Auditor-General
	Auditor-General
7	Controller and Auditor-General
8	Auditor-General to hold no other office
9	Duty to act independently
10	Corporate status
	Deputy Auditor-General
11	Deputy Controller and Auditor-General
12	Functions, duties, and powers of Deputy Auditor-General
	Administrative provisions
13	Administrative provisions applying to Auditor-General, Deputy Auditor-General, and Auditor-General’s employees
	Part 3 Audits and reports
	Audits of public entities
14	Auditor of public entities
15	Financial report audit
15A	Auditor-General may ask for quality review in respect of audits of FMC reporting entities
16	Performance audit
17	Other auditing services
18	Inquiries by Auditor-General
	Audits of other entities
19	Auditor of other entities
	Reports
20	Reports to House of Representatives
21	Reports to Minister, committees, etc
22	Publication of Auditor-General’s report relating to public entity named or described in Local Government Official Information and Meetings Act 1987
23	Publication of auditing standards
	Part 4 Information-gathering powers and disclosure of information
24	Access to information
25	Power of Auditor-General to obtain information
26	Power to examine on oath
27	Power to inspect bank accounts
28	Protection for persons supplying information
29	Access to premises
30	Disclosure by Auditor-General
31	Self-incrimination
	Part 5 Appointments and delegations
	Appointment of auditors
32	Appointment of auditors for financial report audit
33	Appointment of auditors for performance audit or inquiries
34	Powers of appointed auditor
	Delegations
35	Delegation of powers
	Part 6 Accountability
36	Annual plan of Auditor-General
37	Annual report of Auditor-General
38	Independent auditor to audit Auditor-General
	Part 7 Miscellaneous provisions
39	Offences
40	Time for commencing proceedings
41	Protection from liability
42	Audit fees
43	Exemption from income tax
44	Amendments to Schedule 2
	Part 8 Amendments, repeals, revocations, and savings
	Amendments to Local Government Act 1974
45	Returns of expenditure [Repealed]
46	Assessment of tax
47	Failure to comply with financial reporting requirements [Repealed]
48	Person carrying on transport or ferry service may sell undertaking to territorial authority [Repealed]
49	New section 594ZC substituted [Repealed]
50	New heading and sections 706A to 706C inserted [Repealed]
51	Infrastructure Auckland to be local authority for certain purposes [Repealed]
	Consequential amendments
52	References to Audit Department and Audit Office
53	Consequential amendments to enactments
	Consequential repeals and revocation
54	Consequential repeals and revocation
	Part 9 Transitional provisions
	Continuation of offices
55	Controller and Auditor-General and Deputy Controller and Auditor-General
	Audit Department
56	Audit Department
57	Transfer of Crown assets and liabilities to Auditor-General
58	Rights and liabilities of the Crown and third parties following transfer or grant
	Employees in Audit Department to be employees of Auditor-General
59	Transitional provisions in respect of employees of Audit Department
60	Protection of conditions of employment
61	No compensation for technical redundancy
62	Membership of Government Superannuation Fund
	Transitional audits
63	Audits for financial years ending before commencement of Act
	Schedule 1 Classes of public entities
	Schedule 2 Specific public entities not falling within any class
	Schedule 3 Provisions applying in respect of Auditor-General, Deputy Auditor-General, and employees of Auditor-General
	Schedule 4 Consequential amendments
	Notes

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