CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL REPORTING  

Division 3 - Audit and auditor's report  

SECTION 312   ASSISTING AUDITOR  

312(1)   [ Obligation to assist]  

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 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 .


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