s 37 Auditor of public body
37.—(1) The accounts of a public body must be audited by —(a) the Auditor-General; or (b) another auditor appointed annually by the responsible Minister for the public body in consultation with the Auditor‑General. (2) A person is not qualified for appointment as an auditor under subsection (1)(b) unless the person is a public accountant who is registered or deemed to be registered under the Accountants Act 2004. (3) The remuneration of the auditor of a public body appointed under subsection (1) must be paid out of the funds of the public body unless otherwise provided in the constitutional Act of the public body. (4) This section does not apply to or in relation to a Group 1B public body.