Section 49, SI-The Aduit Service Regulations 2024 Arrangement of Sections 1

Review of organizational structure- Divisions of Admin istration- Auditir to be conducted under the directive ofthe Auditor€eneral Referral Powers. Oversight on professionalism. Conflict of intorest. Notifi cation of vacancy. Cotrditions for promotion. Promotions within the service. Tenns and Conditions of Service. PARI V -APPOINTMENT OF EXTERNAL AUDITORS Appoinhnent of Extemal Auditors. Conditions for Outsourcing Audits. Considerations for Appointment of Extemal Auditors. Database of Extemal Audit Firms- Confimation ofAcceptance to conduct audil Ti:rms ofReference. Compliancc with Terms of Reference. Authority of contracted audit firms. Confidentiality. Audit Fees. Determination of audit fees. Payment ofaudit fees. Restrictions on external auditors. Limitation to access by extemal auditors.