(1) Despite section 5(1), the Director of Audit is not required to audit the books and accounts of a statutory body or Government company for which another auditor is appointed in accordance with the provisions of its constituting Act or of the Act that governs its operations and may, in order to fulfil his or her responsibilities as the auditor of the accounts of Saint Lucia, rely on the report of the duly appointed Auditor of the body or company.
(2) The auditor of the books and accounts of a statutory body or Government company, other than the Director of Audit, must provide to the latter, with dispatch, a copy of—
(a) the annual financial statements of the body or company;
(b) his or her report on these statements; and
(c) any other report he or she makes to the Board of Directors, the executive or the management of the body or company, as the case may be, on his or her finding and recommendations.
(3) The auditor mentioned in subsections (1) and (2) shall make available to the Director of Audit, on request, the working papers, and other reports and documents in respect of his or her audit as well as any other information and explanation which the Director of Audit may require in respect of that audit and its results.
(4) When the Director of Audit is of the opinion that the information, explanations, documents and reports provided by the Auditor mentioned in subsections (1) and (2) are insufficient or that additional audit work should be carried out, he or she may conduct or cause to be conducted such additional audit or investigation as he or she considers necessary of the books, accounts and operations of the body or company.