Victorian Current Acts

AUDIT ACT 1994 - SECT 45

    (1)     An entry notice must be served at a reasonable time, being not less than 5 business days, before the date specified in the entry notice for the Auditor-General or authorised person to enter the premises of the public body or associated entity, unless—

        (a)     the Auditor-General or authorised person considers on reasonable grounds that delay is likely to prejudice the conduct (but not the timing) of the audit to which the notice relates; or

        (b)     the person to whom the notice is addressed consents to the Auditor-General or authorised person entering the premises at an earlier time.

    (2)     An entry notice directed to a natural person must be served—

        (a)     personally; or

        (b)     at the person's usual place of work.

    (3)     An entry notice directed to a body corporate must be served by leaving it with an employee who is apparently at least 18 years of age—

        (a)     at the premises that the Auditor-General or authorised person wants to enter; or

        (b)     at the registered office or principal place of business.

S. 46 inserted by No. 12/2019 s. 9.