Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) After preparing the annual financial statements for the Audit Office under section 42 of the Public Governance, Performance and Accountability Act 2013 , the Auditor - General must give the statements to the Independent Auditor.
(2) The Independent Auditor must audit the statements in accordance with section 43 of that Act.
(3) For these purposes, references in sections 42 and 43 of that Act to the Auditor - General are taken to be references to the Independent Auditor.