Appendices

The Audit and Risk Committee is an independent committee established by, and reporting directly to, the Auditor-General.

"You have retained me as an independent person to review the basis upon which auditors ...are appointed to act on your behalf, and to review the basis upon which the audit fees for these audits are determined."

For each item listed in this appendix, we provide the published title (in italics) and publication date or provide an update.

High-quality audit work is important. It enables us to provide assurance over public spending and help improve financial management and reporting. This report focuses on our system of quality management for annual audits carried out on behalf of the Auditor-General.

The Public Audit Act requires certain disclosures, including audits we carry out under section 19 of that Act and any significant changes to the Auditor-General's auditing standards.

This is the third year that we have completed a greenhouse gas emissions inventory, with emissions measured in 2018/19 (our baseline year), 2022/23, and 2023/24.