Victorian Current Acts

AUDIT ACT 1994 - SECT 33

    (1)     The Auditor-General or an authorised person may administer an oath or affirmation to a person.

    (2)     In relation to a person required by an information gathering notice to attend and give evidence or answer any question, the Auditor-General or an authorised person—

        (a)     may require the person to take an oath or make an affirmation; and

        (b)     may administer an oath or affirmation to the person; and

        (c)     may examine the person in accordance with the notice; and

        (d)     may require the person to produce documents or other things in accordance with the notice.

    (3)     If the Auditor-General or an authorised person intends to examine a person on oath or affirmation under subsection (2), the information gathering notice must state the nature of the matters about which the person to whom it is addressed is to be examined, except to the extent to which the Auditor-General or authorised person forms the opinion on reasonable grounds that this—

        (a)     would be likely to prejudice the conduct of the audit or assurance review to which the notice relates; or

        (b)     would be contrary to the public interest.

    (4)     The Auditor-General or authorised person is not required to give reasons for forming the opinion referred to in subsection (3).

S. 34 inserted by No. 12/2019 s. 9.