Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person who holds office as, or is for the time being exercising the powers and performing the duties of:
(a) the Auditor - General; or
(b) the Auditor - General of a State or Territory in this jurisdiction;
is taken, despite any other provision of this Part, to be registered as an auditor.
(2) A person to whom the Auditor - General of the Commonwealth, or of a State or Territory, delegates:
(a) the function of conducting an audit; or
(b) the power to conduct an audit;
is taken to be registered as an auditor under this Part for the purposes of applying Chapter 2M to the audit.