Legislation and standards
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Information on legislation that governs the work of the Auditor-General and the ANAO including the Auditor-General Act 1997 and the Public Governance, Performance and Accountability Act 2013.
Auditor-General Act 1997
The Auditor-General is an independent officer of the Australian Parliament whose mandate is set out in the Auditor-General Act 1997. Under the Auditor-General Act, the Auditor-General delivers:
- Annual financial statement audits of Australian Government entities;
- Audits of annual performance statements of Australian Government entities;
- Performance audits of Australian Government programs and entities;
- Assurance reviews of Australian Government entities; and
- Reports to the Parliament and Ministers on any matter.
The ANAO also shares information about audit findings, including through the publication of audit insights.
View the Auditor-General Act 1997 on the Federal Register of Legislation.
Public Governance, Performance and Accountability Act 2013
The Public Governance, Performance and Accountability Act 2013 (PGPA Act) establishes a system of governance and accountability for public resources, with an emphasis on planning, performance, risk management and reporting. The PGPA Act applies to all Commonwealth entities and Commonwealth companies. Related rules and other legislative instruments establish the requirements and procedures necessary to give effect to the governance, performance and accountability matters covered by the PGPA Act. The PGPA Act also provides for the accountable authorities of entities to issue internal instructions (known as Accountable Authority Instructions).
View the Public Governance, Performance and Accountability Act 2013 on the Federal Register of Legislation.
Australian National Audit Office (ANAO) Auditing Standards
The Auditor-General Act (Section 24) requires the Auditor-General to set auditing standards that are to be complied with in performing the Auditor-General’s functions. These standards are legislative instruments.
The intention is that audits conducted by the ANAO should be conducted to the same standards required of the auditing profession, to the extent that they are not inconsistent with the provisions of the Auditor-General Act and other legislation relevant to the ANAO’s work. The ANAO auditing standards incorporate the standards issued by Australian Auditing and Assurance Standards Board.
View the Australian National Audit Office Auditing Standards on the Federal Register of Legislation.