Public Audit Act, 2004 (Act No. 25 of 2004)Chapter 3: AuditsPart 1: Audits by Auditor-General19. Auditees to render assistance |
| (1) | An auditee must- |
| (a) | render all reasonable assistance to the Auditor-General or the authorised auditor performing the audit to enable the Auditor-General or authorised auditor to complete the audit within any applicable timeframes; and |
| (b) | accede free of charge to all reasonable requests of the Auditor-General or the authorised auditor to facilitate the expeditious completion of the audit, including— |
| (i) | the provision of suitable office accommodation and parking on the auditee’s premises; |
| (ii) | logistical support required for the proper carrying out of the audit; and |
| (iii) | access to office equipment. |
| (2) | An authorised auditor— |
| (a) | must be given notice of every meeting of the auditee’s audit committee, if the auditee has such a committee; and |
| (b) | may attend and participate in any meeting of such an audit committee at the expense of the auditee. |