Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Auditor - General may accept appointment under the Corporations Act 2001 as the auditor of:
(a) a subsidiary of a corporate Commonwealth entity; or
(b) a Commonwealth company or a subsidiary of a Commonwealth company; or
(c) any other company that the Commonwealth controls (within the meaning of subsection 89(2) of the Public Governance, Performance and Accountability Act 2013 ).
(2) This section does not, by implication, limit the Auditor - General's power to enter into arrangements under section 20.