Section 62, SI-The Aduit Service Regulations 2024 Arrangement of Sections 1

(l) Subject to section 24 of the Act, an extemal auditorshall not provide mnsulting services for &e entity or body beyond the scope and objectives of its terms of reference and guidance provided by the Auditor- Auditors. (2) A conaacted individual or extemal audit firm shall not provide consulting services for the ertity or body they are engaged to audit for a period oftwo years following the end ofsuch audir Restrictio s on Extehal C€noral. n (3) In order to enhance the audit quality and to uphold the independence ofthe extemal auditors, the Auditor -General shall rotate firms and the entity or body they are engaged to audit at least every ttrree years. auditor (2) Parliament shall sunuron the Auditor-General or his representative, the Minister of Finance or his representetive to an engagement meeting to ensure compliance with section 4 of the amendment Act to discuss ald deliberate upon its annual budget. 63 The Auditor General shall nol authorise anv external Limitation lo ' Access by (a) to have access to atry books, records, returns, reports or otler docume s, or to enter i1to any premises, or any component of the audited entities listed in the schedule ofthis regulations (schedule ofexcluded entities to be formulated). O) to have access to any books, records, retums, reports or other documents, or to enter upon any prernises other tlan those mentioned in paragraph (a) ifsuch access or entry is likely to- External Auditors (f prejudice the security, defence or international relations of the State or th€ investigation or detection of offences; (f involve the disclosure of any matters or deliberations of a secret or confidential nature of the Cabinet or any sub-committee ofthe Cabinel PARTVI -FINANCE AND ACCOUNIABILITY