Updated to 14 December 2025 (Act No. 15 of 2025 and S.I. No. 628 of 2025)
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) |