(1) The Independent Auditor may at any time conduct a performance audit of the Audit Office.
(2) After preparing a proposed report on an audit, the Independent Auditor must give a copy of the proposed report to the Auditor - General. If the Auditor - General gives written comments to the Independent Auditor within 28 days after receiving the proposed report, the Independent Auditor must consider those comments before preparing a final report.
(3) As soon as practicable after completing the report on the audit, the Independent Auditor must:
(a) cause a copy to be tabled in each House of the Parliament; and
(b) give a copy to the responsible Minister.
(4) The Independent Auditor may give a copy of, or an extract from, the report to any other Minister who, in the Independent Auditor's opinion, has a special interest in the report or the content of the extract.