Corporations Act 2001
CHAPTER 2M
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FINANCIAL REPORTS AND AUDIT
PART 2M.3
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FINANCIAL REPORTING
Division 3
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Audit and auditor
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s report
SECTION 310
AUDITOR
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S POWER TO OBTAIN INFORMATION
310(1)
The auditor: (a) has a right of access at all reasonable times to the books of the company, registered scheme or disclosing entity; and (b) may require any officer to give the auditor information, explanations or other assistance for the purposes of the audit or review.
310(2)
The auditor: (a) has a right of access at all reasonable times to the books of a registrable superannuation entity; and (b) may, by written notice, require an officer of a registrable superannuation entity to:
CCH Note: Division 3 is modified by the ASIC Corporations (Externally-Administered Bodies) Instrument 2015/251.
Note: This Division applies to sub-funds of retail CCIVs in a modified form: see section 1232G .
View history note
Hide history noteCCH Note: Section 310 is modified by the ASIC Corporations (Externally-Administered Bodies) Instrument 2015/251.
The auditor: (a) has a right of access at all reasonable times to the books of the company, registered scheme or disclosing entity; and (b) may require any officer to give the auditor information, explanations or other assistance for the purposes of the audit or review.
A requirement under paragraph (b) must be a reasonable one.
310(2)
The auditor: (a) has a right of access at all reasonable times to the books of a registrable superannuation entity; and (b) may, by written notice, require an officer of a registrable superannuation entity to:
(i) give the auditor information, explanations or other assistance for the purposes of the audit or review; and
(ii) do so within 14 days after the notice is given.
A requirement under paragraph (b) must be a reasonable one.
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