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External auditor procedures
Under the Electricity Corporations Act, Western Power’s financial reports are required to be audited by the WA Auditor General. As Western Power has no choice in the selection and appointment of its auditor, recommendations in the ASX Principles as to independence and evaluation of the external auditor are not relevant.
The Finance & Risk Committee oversees communications between the Board, senior financial management, Western Power’s internal audit function and the Auditor General in order to ensure that all assistance that is necessary to complete the Auditor General’s audit is provided.




