AUDIT ACT

GUYANA ACT No. 5 of 2004 AUDIT ACT 2004 I assent, Bharrat Jagdeo President th28 April, 2004. ARRANGEMENT OF SECTIONS SECTION PART I PRELIMINARY 1. Short Title and commencement. 2. Interpretation. PART II THE AUDIT GENERAL 3. Auditor General Audit Office 4. Functions 5. Independence 6. Conflict of interest 7. Oath 8. Conditions of Service 9. Removal from Office 10. Seal 11. Regulations 12. Authority PART III OFFICERS AND EMPLOYEES OF THE AUDIT OFFICE 13. Job Description 14. Appointment and discipline 15. Laws administered 16. Disengagement and re-employment 17. Pension. PART IV CONTRACTING OF TECHNICAL EXPERTS AND CHARTERED ACCOUNTANTS IN PUBLIC PRACTICE 18. Employment of contractors 19. Guidelines for contracting 20. Obligations of contractors 21. Limit of tenure 22. Limit of scope of work. 23. Authority. PART V AUDITS, REPORTS AND POWERS 23. Types of audit 24. Annual reports 26. Special reports 27. Responses to draft reports 28. Submission of reports 29. Availability of reports 30. Requirement to provide information 31. Power to obtain information 32. Power to obtain evidence 33. Power to inspect bank accounts 34. Access to premises 35. Disclosure of information 36. Cost recovery fees. PART VI OFFENCES 37. Offences 38. Requests for prosecution 39. Penalties PART VII FINANCES AND ACCOUNTABILITY OF THE AUDIT OFFICE 40. Funds of the Audit Office 41. ...