Section 71, SI-The Aduit Service Regulations 2024 Arrangement of Sections 1

For the purpose ofavoiding conflict of interest- Conflicrof loterest (a) The Auditor appointed by Parliament shall not be appointed by the Auditor General to conduct any audit on his behalf for a period ofat least three years Aom the date ofhis last audit ofthe Audit Service. (b) The Auditor appointed by Parliament shall not have been appointed by tbe Audit Service to conduct any audit for a period ofthree years preceding the date of the last,Audit for and on behalfofthe Audit Service. (c) The Auditor appointed by Parliament to audit the Audit Service shall disclose any conflict of interest to Padiamert. Conflicl of Intcresl. Internal lnternsl Audit DiYisionfunctions of lhe lntcrnal Ardilor Internal Audit Committ€e Reporting Obligalion 7Z There shall continue to exist in the Audit Service an Audit 8s provided by section 34 of the Act and other financial Division regulations responsible for the intemal audit fimction of the Audit Service.