2.3 Audited information
Statutory requirement: section 156(1) of the CEA:
(1) A Crown entity must forward to the Auditor-General—
(a) its annual financial statements, statement of service performance, and any other information that the Auditor-General has agreed, or is required, to audit within 3 months after the end of each financial year; and
(b) its annual report in a timely manner to enable the Auditor-General to review that report before providing the audit report required under subsection (2)(b).
The Auditor-General is the Crown entity's auditor. The Auditor-General will appoint another auditor to act on his or her behalf. The Crown entity is responsible for producing its annual and providing the relevant material to the auditor in a timely manner. A Crown entity must provide the appointed auditor with its annual financial statements and statement of service performance by the end of September. The auditor is required to audit the annual financial statements and statement of service performance, as included in the annual report.
