Updated to 18 February 2026 (Act No. 1 of 2026 and S.I. No. 54 of 2026)
All effects below are reflected in the most recent Revised Act.
Comptroller and Auditor General (Amendment) Act 1993
No. 8 of 1993
Contents
Commencement
| Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|---|---|---|
| S. 1 | 23 September 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(1) |
| S. 2 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(4) |
| S. 3 as respects financial years beginning on or after 1 January 1994 | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(3) |
| Ss. 4 - 7 | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(2) |
| S. 8 as respects financial years beginning on or after 1 January 1994 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(5) |
| S. 9 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(4) |
| S. 10 | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(2) |
| S. 11 as respects financial years beginning on or after 1 January 1994 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(5) |
| S. 12 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(4) |
| Ss. 13 - 17 | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(2) |
| S. 18 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993), art. 3(4) |
| S. 19 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993), art. 3(4) |
| S. 20(1) insofar as it applies to ss. 4, 6, 12, 14, 28, 39, 45 and 46 of the Exchequer and Audit Departments Act 1866 | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(1)(a) |
| S. 20(1) insofar as it applies to ss. 7, 8, 9(2), (4), (5) and 10(2) of the Exchequer And Audit Departments Act 1921 | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(1)(b) |
| S. 20(1) insofar as it applies to ss. 1-3, 5, 6 of the Comptroller and Auditor-General Act 1923 | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(1)(c) |
| S. 20(1) insofar as it applies to the enactments specified at reference numbers 6, 7, 9, 11, 12 in the 4th Schedule to the Act | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(1)(d) |
| S. 20(1) insofar as it applies to ss. 13, 15 of the Exchequer and Audit Departments Act 1866 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(2) |
| S. 20(1) as respects financial years beginning on or after 1 January 1994 insofar as it applies to the enactments specified at reference numbers 1, 5, 8, 10, 13 in the 4th Schedule to the Act | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(3)(a) |
| S. 20(1) as respects financial years beginning on or after 1 January 1994 insofar as it applies to ss. 21, 22, 31, 32, 34, 37, 44 of the Exchequer and Audit Departments Act 1866 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(3)(b) |
| S. 20(1) as respects financial years beginning on or after 1 January 1994 insofar as it applies to ss. 1-6 and s. 9(3) of the Exchequer and Audit Departments Act 1921 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(3)(c) |
| S. 20(1) as respects financial years beginning on or after 1 January 1994 insofar as it applies to s. 7(1) of the Comptroller and Auditor-General Act 1923 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(3)(d) |
| S. 20(2) as respects financial years beginning on or after 1 January 1994 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(5) |
| S. 20(3) | 23 September 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(1) |
| S. 21 | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(2) |
| S. 22 | 23 September 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993), art. 3(1) |
| S. 23 | 23 September 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993), art. 3(1) |
| S. 24 | 23 September 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993), art. 3(1) |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| Act included in collectively cited Comptroller and Auditor General Acts | 8/1993, s. 24(2), (3) |
| 47/1998, s. 24(3) | |
| Designation of accounting officer for purposes of Act | 1/2024, ss. 1(2), 72(1) |
| 1/2024, ss. 1(2), 140(1) | |
| 1/2024, ss. 1(2), 162(2) | |
| 1/2024, ss. 1(2), 187(1) | |
| 50/2022, ss. 1(2), (3), 13(1), 18(9) | |
| 30/2022, ss. 1(5), 26 | |
| 46/2021, ss. 1(2), 46(4) | |
| 7/2018, ss. 1(3), 25(1) | |
| 26/2017, ss. 1(2), 16(1), 17(9) | |
| 59/2015, s. 4F(7), as inserted by 39/2019, ss. 1(2), 5 | |
| 44/2015, ss. 18(8) | |
| S.I. No. 392 of 2015, art. 50 | |
| 25/2014, ss. 1(3), 21(5) | |
| 14/2014, s. 10A(6) and sch. 5 as inserted by s. 27/2022, ss. 1(2),15 and sch. 1 | |
| 41/2011, ss. 1(2), 28(5) | |
| 34/2009, ss. 1 (2), 38(5) | |
| 12/2006, ss. 2, 23 | |
| 20/2005, ss. 2, 43(1) | |
| 20/2005, s. 62R as inserted by 49/2015, ss. 1(3), 44 | |
| 42/2004, ss. 3, 20 | |
| 42/2004, s. 40G as inserted by 23/2013, ss. 1(3), 1742/2004, s. 40G as inserted by 17/2014, s. 13 | |
| 33/2004, s. 40(2)(d) | |
| 33/2004, s. 29 as substituted by 38/2012, ss. 1(3), 19 | |
| S.I. No. 270 of 2004, art. 30 | |
| 28/2003, s. 15 as substituted by 44/2009, ss. 11(3), 15(3) | |
| S.I. No. 373 of 2003, art. 31 | |
| 8/1998. ss. 1(2), 19 | |
| Trans. of cert. functns. under | S.I. No. 418 of 2011, arts. 1(2), 3 & sch. 1 |
| Duty of the Secretary General to use resources in accordance with provisions under | 28/2003, ss. 1(2), 3(1)(a), 16 (1)(e) |
| Application of Act extended, references construed | 1/1999, ss. 1 (2), 56 |
| S. 5 applied | S.I. No. 109 of 2000, art. 25(3) |
| S.I. No. 446 of 2001, art. 17(3) | |
| S.I. No. 160 of 2002, reg. 20(4) | |
| S.I. No. 891 of 2004, reg. 14(2) | |
| S.I. No. 451 of 2004, reg 17 | |
| S.I. No. 179 of 2004, reg. 10(2) | |
| S.I. No. 90 of 2004, art. 15(6) | |
| S.I. No. 132 of 2005, reg. 20(6) | |
| S.I. No. 632 of 2006, arts. 2, 13(2) | |
| S.I. No. 246 of 2007, art. 14(3) | |
| S. 6 repealed with transitional provisions | 42/2004, ss. 3 (2), 71 (1) (2) (4), 73 (1) (3), sch. 4, pt. 1 |
| S. 7(1)-(6) amended | 11/2013, ss. 1(2), 72(1), sch. 6, item 13 |
| S. 7(5) dates specified | S.I. No. 197 of 1994, art. 3 |
| S. 7(6) dates specified | S.I. No. 197 of 1994, art. 4 |
| S. 9 applied | 42/2004, ss. 3 (1) (2), 36 (8) |
| S. 10(3) substituted | 7/2018, ss. 1(3), 176(a) |
| S. 11 applied | S.I. No. 160 of 2002, reg. 20(5) |
| S.I. No. 891 of 2004, reg. 14(2) | |
| S.I. No. 179 of 2004, reg. 10(2) | |
| S.I. No. 632 of 2006, arts. 2, 13(3) | |
| S.I. No. 246 of 2007, art. 14(4) | |
| S. 11(2) applied | 35/2024, ss. 1(2), 24(1)(d) |
| 34/2024, ss. 1(3), 519(1)(d) | |
| 20/2024, ss. 1(2), 33(1)(d) | |
| 18/2024, ss. 1(4), 142(1)(d) | |
| 15/2024, ss. 1(2), 30(1)(d) | |
| 1/2024, ss. 1(2), 72 (2) (d) | |
| 1/2024, ss. 1(2), 140(2)(d) | |
| 1/2024, ss. 1(2), 187(2)(d) | |
| 33/2023, ss. 1(2), 22(1)(d) | |
| 31/2023, ss. 1(2), 35(1)(d) | |
| 19/2023, ss. 2, 35(1)(d) | |
| 31/2022, ss. 1(2), 27(1)(d) | |
| 30/2022, ss. 1(5), 24(d) | |
| 18/2022, ss. 1(2), 24(1)(d) | |
| 50/2021, ss. 1(5), 61(1)(d) | |
| 48/2021, s. 944N (as inserted by 48/2021, ss. 1(2), 10) | |
| 26/2021, ss. 1(2), 18(1)(d) | |
| 47/2019, ss. 1(3), 14(1)(d) | |
| 33/2019, ss. 1(2), 39(1)(d) | |
| 28/2019, ss. 1(2), 21(1)(c) | |
| 28/2018, ss. 1(2), 17(2)(d) | |
| 27/2018, ss. 1(2), 24(5)(d) | |
| 3/2018. ss. 1 (2), 14 and sch. 2 | |
| 22/2017, ss. 1(2), 22(1)(d) | |
| 65/2015, ss. 1(2), 29(d) | |
| 44/2015, s. 18(1)(d) | |
| 15/2015, ss. 1(2), 23(1)(d) | |
| 14/2015, ss. 1(2), 18(1)(d) | |
| 38/2014, ss. 1(2), 929(1)(d) | |
| 29/2014, ss. 1(5), 26(1)(d) | |
| 25/2014, ss. 1(3), 22 (1) (d) | |
| 23/2014, ss. 1(3), 54 and sch. 4 | |
| 22/2014, ss. 1(2), 20(1)(d) | |
| 40/2013, ss. 1(2), 33(1)(d) | |
| 25/2013, ss. 1(2), 25(1)(d) | |
| 11/2013, ss. 1(2), 25(1)(d) | |
| 11/2013, ss. 1(2), 25(2)(d) | |
| 6/2013, ss. 1(2), 18AA(2)(d) | |
| 44/2012, ss. 1(2), 18(1)(d) | |
| 39/2012, ss. 7 and sch., 11 (2) | |
| 35/2012, ss. 1(2), 15(1)(d) | |
| 28/2012, ss. 1(2), 18(1)(d) | |
| 40/2011, ss. 1(2), 23(1)(d) | |
| 41/2011, ss. 1(2), 28(5)(d) | |
| 21/2010, ss. 2(1), 105(1)(d) | |
| 10/2010, s. 28(d) | |
| 34/2009, ss. 1(2), 38(1)(d) | |
| 34/2009, ss. 1(2), 58(1)(d) | |
| 18/2009, s. 27 (as substituted by 41/2022, s. 8) | |
| 8/2009, ss. 1(2), 16(1)(d) | |
| 6/2009, ss. 1(2), 22(1)(d) | |
| 23/2007, ss. 3, 24(1)(d) | |
| 19/2007, ss. 1(2), 16(1)(d) | |
| 12/2007, s. 7(1)(d) | |
| S.I. No. 632 of 2006, arts. 2, 13 | |
| 19/2006, s. 20(4)(d) | |
| 14/2006, s. 17(15) | |
| 8/2006, s. 68(1)(d) | |
| 31/2005, s. 31(1)(d) | |
| 20/2005, ss. 2, 43(2)(d) | |
| 20/2005, ss. 2, 78(1)(d) | |
| 10/2005, ss. 1 (2), 49(1)(d) | |
| 42/2004, s 34B (as inserted by 17/2014, s. 12) | |
| 42/2004, s. 40I (3)(b) (as inserted by 23/2013, s. 17) | |
| 36/2004, ss. 11(1)(d), 19(2) | |
| 30/2004, ss. 30(1)(d), 53(2) | |
| 27/2004, ss. 2, 179(1)(d) | |
| 12/2004, ss. 1(2), 6, sch. 1, par. 5(1)(d) | |
| 46/2003, ss. 2, 65(d) | |
| 44/2003, ss. 1, 22(4)(d) | |
| 30/2003, ss. 1(4), 3, 14(1)(d) | |
| 28/2003, ss. 1(2), 3(1)(a), 14(4)(d) | |
| 25/2003, s. 25(1)(d) | |
| 10/2003, ss. 6, 32(1)(d) | |
| 29/2002, s. 20(6)(d) | |
| 22/2002, ss. 1(2), 18(1)(d) | |
| 20/2002, ss. 4, 34(1)(d) | |
| 16/2002, ss. 1(3), 24(1)(d)(2) | |
| 14/2002, ss. 2, 38(2)(d) | |
| 32/2001, ss. 1(2), 47(1)(d) | |
| 25/2001, ss. 1 (3), 47 (6) (d) | |
| 23/2001, ss. 1(3), 17(1)(d) | |
| 20/2001, ss. 3, 14 | |
| 33/2000, ss. 3, 26(4)(d) | |
| 9/2000, ss. 3, 14(1)(d) | |
| 1/2000, s. 23(1)(d) (as substituted by 2/2007, s. 8) | |
| 26/1999, s. 50, sch. 2, part 6(1)(d) (as inserted by 25/2006, ss. 1 (2), 54) | |
| 24/1997, s. 24(3), sch. 4, part 8(1)(d) (as inserted by 25/2006, ss. 1 (2), 53) | |
| 32/1995, s. 10A (1) (a) (as inserted by 14/2008, ss. 1 (2), 77) | |
| 18/1994, s. 28(3)(d) (as amended by 20/2001, s. 13) | |
| 18/1994, s. 39A (as inserted by 2/2016, ss. 21 (2), 12) | |
| 29/1993, ss. 1 (2), 71A (1) (d) | |
| 15/1992, s. 9 and sch. 3 (as inserted by 25/2006, ss. 1 (2), 26) | |
| 16/1992, s. 9 and sch. 3 (as substituted by 25/2006, ss. 1 (2), 50) | |
| 25/1990, s. 22A (as inserted by 8/2007, s. 37 and sch. 2) | |
| 18/1990, s. 6A (as inserted by23/2014, ss. 1(3), 12) | |
| 15/1987, s 6A(1)(d) (as inserted by 38/2009, s. 4) | |
| 14/1986, s. 12A (as inserted by 8/2007, s. 39, sch. 3) | |
| 28/1971, s. 17 and sch. | |
| 12/1958, s. 19 (as amended by 20/2001, s. 14) | |
| S. 11(2) restricted | 47/1998, s. 2(10) |
| S. 12 provision. for payment under | 26/2005, ss. 5 (5), 364 (1) |
| S. 14(3) Minister's power restricted | 10/2011, ss. 1(2), 6, 18, Sch. 3 |
| S. 15(2)(a) amended | 7/2004, ss. 3, 6, 7, 10, sch. 2 part 2 |
| S. 15(5) Minister's power restricted | 10/2011, ss. 1(2), 6, 18 & Sch. 3 |
| S. 15(6)(a) substituted | 7/2004, schedule 2 part 3 as inserted by 39/2018, s. 7, schedule |
| S. 16 application extended | 8/1997, ss. 1(2), 77(13) |
| S. 18A inserted | 20/2005, ss. 2, 132 |
| S. 18A amended | 1/2024, ss. 1(2), 273 |
| 49/2015, ss. 1(3), 60 | |
| S. 18B inserted | 12/2006, ss. 2(1), 24 |
| S. 18C inserted | 7/2018, ss. 1(3), 176(b) |
| S. 19 application extended | 23/2001, ss. 1 (3), 19 |
| 31/1996, s. 19 (4) | |
| S. 19 definition of "accounting officer" extended | 26/1999, ss. 1(2), 50 |
| 24/1997, ss. 2, 24(2) | |
| S. 19(2) application restricted in so far as it relates to data protection matters | 7/2018, ss. 1(3), 25(2) |
| Sch. 1 references construed | 55/2015, s. 7(2) |
| Sch. 1 am. | 27/2014, ss. 28(1), 37(3), 43 |
| S.I. No. 337 of 2010, art 2(a) | |
| 42/2007, s. 9 | |
| 23/2007, ss. 3 ,105 and sch. 2 pt. 2, item 1 | |
| 31/1996, ss. 2, 19 (2) | |
| S.I. No. 70 of 1996, art. 2 | |
| Sch. 2 am. | 44/2015, s. 38(2) |
| S.I. No. 337 of 2010, art. 2(b) | |
| 12/2001, ss. 12 (1), 13 (2), sch. pt. 1 | |
| 32/2000, ss. 7 (1), 8 (2), sch. | |
| S.I. No. 242 of 1994, art. 3 |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 6(5) | Comptroller and Auditor General (Section 6) Order 1994 (S.I. No. 196 of 1994) |
| S. 6(6) | Comptroller and Auditor General (Section 6) Order 1994 (S.I. No. 196 of 1994) |
| S. 7(5) | Comptroller and Auditor General (Section 7) Order 1994 (S.I. No. 197 of 1994) |
| S. 7(6) | Comptroller and Auditor General (Section 7) Order 1994 (S.I. No. 197 of 1994) |
| S. 14(1) | Remuneration of the Comptroller and Auditor General Order 2012 (S.I. No. 49 of 2012) |
| Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2007 (S.I. No. 791 of 2007) | |
| Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2006 (S.I. No. 14 of 2006) | |
| Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2005 (S.I. No. 381 of 2005) | |
| Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2002 (S.I. No. 116 of 2002) | |
| Comptroller and Auditor General (Amendment) Act 1993 (Section 14) (No. 2) Order 2001 (S.I. No. 658 of 2001) | |
| Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2001 (S.I. No. 202 of 2001) | |
| Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2000 (S.I. No. 7 of 2000) | |
| Comptroller and Auditor General (Amendment) Act 1993 Order 1998. (S.I. No. 121 of 1998) | |
| Comptroller and Auditor General (Amendment) Act 1993 Order 1995 (S.I. No. 119 of 1995) | |
| Comptroller and Auditor General (Amendment) Act 1993 Order 1994 (S.I. No. 424 of 1994) | |
| Comptroller and Auditor General (Amendment) Act 1993 (No. 2) Order 1993 (S.I. No. 318 of 1993) | |
| S. 21 | Comptroller and Auditor General (Section 21) Order 1996 (S.I. No. 70 of 1996) |
| S. 21(1) | Comptroller and Auditor General (Amendment) Act 1993 (Section 21(1)) Order 2010 (S.I. No. 337 of 2010) |
| Comptroller and Auditor General (Section 21) Order 1994 (S.I. No. 242 of 1994) |