Commonwealth entities and companies have periodic requirements for audits:
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- annual financial statements for Commonwealth entities must be audited by the Auditor-General in accordance with sections 42 and 43 of the PGPA Act
- annual financial statements for subsidiaries of Commonwealth entities must be audited by the Auditor-General in accordance with sections 44 of the PGPA Act
- the Finance Minister or responsible minister may request the Auditor-General to audit annual performance statements for Commonwealth entities in accordance with section 43 of the PGPA Act
- Commonwealth companies must provide their auditor's report to the responsible minister in accordance with section 97 of the PGPA Ac
