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AUDITOR-GENERAL’S REPORT FINANCIAL AUDITS Volume Three 2010_part8

Ông Steven Fryer Giám đốc Chính sách và Văn phòng Kiểm toán nghiên cứu của NSW GPO Box 12 SYDNEY NSW 2001 By Fax: (02) 9285-0179 Kính thưa Ông Fryer ứng dụng của Tổng công ty Đạo luật cho các công ty báo cáo theo Tài chính công và kiểm toán Luật tôi kèm theo lời khuyên bổ sung của tôi trong liên quan đến vấn đề trên. | Appendix A Legal Opinions Provided by the Attorney General or Crown Solicitor Original PDF D1032478 - CSO Crown Solicitor s Opinion - Supplementary Advice - Application of Corporations Act to companies reporting under Public Finance and Audit Act CROWN SOLICITOR S OFFICE NEW SOUTH WALES Your Ref My Ref 200902052 Tel 02 8224-5396 Fax 02 9224-5244 Email crownsolagd.nsw.gov.au Mr. Steven Fryer Director Policy and Research Audit Office of NSW GPO Box 12 SYDNEY NSW 2001 By facsimile 02 9285-0179 Dear Mr. Fryer Application of Corporations Act to companies reporting under Public Finance and Audit Act I enclose my supplementary advice in relation to the above matter. Should you have any queries in relation to the matter or if you require any further assistance please do not hesitate to contact me on tel 02 9224-5238. Yours faithfully I V Knight Crown Solicitor Encl. CROWN SOLICITOR S OFFICE ABN 50 132 005 544 60-70 Elizabeth Street Sydney NSW 2000 GPO Box 25 Sydney 2001 DX 19 Sydney Telephone 02 9224 5000 Fax 02 9224 5011 Email crownsol@agd.nsw.govau wwwcso.nsw.gov.au 62 This is trial .version ment 2010 Volume Three www.adultpdf.com Appendix A Legal Opinions Provided by the Attorney General or Crown Solicitor CROWN SOLICITOR NEW SOUTH WALES Supplementary Advice Application of Corporations Act to companies reporting under Public Finance and Audit Act Contents 1. Summary of supplementary advice. 64 2. Background. 64 3. Advice. 64 Effect of S.63B PFA Act.64 Appendix Relevant legislation.68 Auditor-General s Repor tTp XS t i Syotr ial ersi i- 63 www.adultpdf.com Appendix A Legal Opinions Provided by the Attorney General or Crown Solicitor 3.2 Section 638 3 is not an easy provision to construe. It does not make clear whether its purpose is to require an audit of the entity by the Auditor General and if so the Act under which and for the purposes of which that audit is to be done or its purpose is to ensure that any audit of a controlled entity which is done regardless of the .