Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL REPORTING  

Division 3 - Audit and auditor ' s report  

Note: This Division applies to sub-funds of retail CCIVs in a modified form: see section 1232G .

SECTION 312   ASSISTING AUDITOR  

312(1)    
An officer of a company, registered scheme or disclosing entity must:

(a)    allow the auditor access to the books of the company, scheme or entity; and

(b)    

give the auditor any information, explanation or assistance required under subsection 310(1) .

Note: Books include registers and documents generally (not only the accounting " books " ): see the definition of books in section 9 .

312(2)    

An offence based on subsection (1) is an offence of strict liability.

Note: For strict liability , see section 6.1 of the Criminal Code .

312(3)    

An officer of a registrable superannuation entity must:

(a)    allow the auditor access to the books of the entity; and

(b)    give the auditor any information, explanation or assistance required under subsection 310(2) .

Note: Books include registers and documents generally (not only the accounting " books " ): see the definition of books in section 9 .

312(4)    
An offence based on subsection (3) is an offence of strict liability.