Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Auditor - General must bring to the attention of the responsible Minister any important matter that comes to the attention of the Auditor - General while:
(a) conducting an audit referred to in Division 1; or
(b) performing functions as an auditor under the Corporations Act 2001 .
For this purpose, important matter means any matter that, in the Auditor - General's opinion, is important enough to justify it being brought to the attention of the responsible Minister.
(2) The Auditor - General may at any time give a report to any Minister on any matter.