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 310   AUDITOR ' 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.

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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