Section 35, SI-The Aduit Service Regulations 2024 Arrangement of Sections 1

%. Decision of the Auditor{eneral. Types of Audits. Unresuicted Access to Docuaents, h€mises and Persons. Non-disclosue of lnformation. Limitation to Access to Extgmal Auditors. Disallouance and Surcharge. Disal lowance and Surcharge Committee. Notice of Intention to Surcharge. Service of notice of intention to surcharge. Written submissions. Advisory Comnittee. Oral Hearings. Considerations by the Advisory Committe€. Decision to Surcharge. Issuanc€ ofa Certificate of Surcharge. Service of Sucharge Certifi cate. Collection ofsurcharge amount specified in certificate ofsurcharge Payment of Surcharge &om Remuneration. Progress Reports of Surcharge Payments- Recovery of Sums due in Court. Surcharge Appeals- Revocation of a Surcharge Decision. PART ry-AUDTTOR-GENERALAND OTIIER STAFF OF TI-IEAUDIT SERVICE