(1) In section 11D of the Audit Act 1994 , for " section 15(2)" substitute " section 15".
(2) At the end of section 11D of the Audit Act 1994 insert —
"(2) If an associated entity relevant to a performance audit is identified after the performance audit has been commenced, the Auditor-General must provide a copy of an updated version of the specification to any relevant authority and the associated entity within a reasonable time before calling for information from that associated entity.".