(1) At the request of an entity that is not a public body the Auditor-General may enter into an arrangement with that entity to audit the entity's financial statements.
(2) Before entering into the audit arrangement, the Auditor-General must be satisfied that—
(a) the entity exists for a public purpose; and
(b) it is practicable and in the public interest for the Auditor-General to audit the financial statements of the entity.
(3) An audit arrangement may provide for the payment of fair and reasonable fees to the Auditor-General in respect of the audit.
S. 25 substituted by No. 12/2019 s. 9.