(1) The Director of Audit is the auditor of the public accounts of Saint Lucia, and as such shall make such examinations and enquires as he or she considers necessary to enable him or her to report as required by this Act.
(2) The public accounts of Saint Lucia include the accounts of public bodies, statutory bodies and Government companies.
(3) The Director of Audit shall examine the several financial statements required by section 14(2) of the Finance (Administration) Act to be included in the public accounts and any other statement that the Minister may present for audit and shall express his or her opinion as to whether they present fairly information in accordance with stated accounting policies of the Government and on a basis consistent with that of the preceding year together with any reservations he or she may have.