About Australasian Council of Auditors-General (ACAG)

Preambles

The Australasian Council of Auditors-General (ACAG) was established following the 19th Biennial Conference of Australasian Area Auditors-General in Perth in 1993. It provides consultative arrangements for the structured sharing of pertinent information and intelligence between Auditors-General in a time of increasing complexity and rapid change.

Objectives

ACAG provides arrangements for the sharing of information between members, supports the development of effective and efficient auditing methods and practices by members, and represents externally, where appropriate, the collective opinion of the Auditors-General on financial accounting and auditing standards and related issues. It does this by:

- Facilitating the sharing of information and discussion of matters of mutual interest to members, concentrating on the essential elements of the Legislative Audit;

- Providing opportunities for Audit Offices to improve their own effectiveness and efficiency by such means as may be agreed from time to time including a professional quality assurance peer review program, benchmarking surveys, targeted reviews of particular functions and operations;

- Promoting educational, training and professional development activities that will contribute generally to an Audit Offices performance;

-Supporting the development of audit methodologies and practices for, and approaches to, the discharge of audit mandates;

- Promoting co-operation in the conduct of audits; and

- Identifying and promulgating, where appropriate, the collective opinion of Auditors-General on financial accounting and auditing standards and related issues.

Membership

Membership of ACAG is open to the Auditors-General of all audit jurisdictions within Australia, New Zealand, Fiji and Papua New Guinea. Associate membership. and observer status may be accorded to any eligible jurisdiction.

Organisation
The Council is an unincorporated body governed by a constitution. The members meet half yearly at locations which give different jurisdictions the opportunity to host the meeting. At each meeting, the agenda provides for discussion of reports and papers prepared by individual members. Members also meet at a Biennial Conference of Auditors-General.

Management

An Executive Committee of three members performs a management role between ACAG meetings. ACAG employs a part-time Executive Director.