Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe Auditor - General must, by notice in the Gazette , set auditing standards that are to be complied with by persons performing any of the following functions:
(a) an audit or review referred to in Division 1, 1A, 2 or 2A;
(b) an audit under Division 2 of Part 7;
(c) an audit under section 49 of the Public Governance, Performance and Accountability Act 2013 .