Corporations Act 2001
(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 section 310.
Note: Books include registers and documents generally (not only the accounting ``books''): see the definition of books in section 9.312(2) [ Strict liability offence]
An offence based on subsection (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .