THE CORPORATIONS LAW
CCH Note:
Part 13 of the Corporations Act 1989, inserted
by sec 6 of No 110 of 1990, Sch 1 (effective 1 January 1991), begins as
follows:
PART 13 - THE CORPORATIONS LAW
THE CORPORATIONS LAW 82 The Corporations Law is as follows:...
CHAPTER 2M - FINANCIAL REPORTS AND AUDIT
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Hide history notePART 2M.3 - FINANCIAL REPORTING
Division 3 - Audit and auditor's report
SECTION 312 ASSISTING AUDITOR 312 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.This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.