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 6 - Special provisions about consolidated financial statements
SECTION 323B CONTROLLED ENTITY TO ASSIST AUDITOR 323B If a company, registered scheme or disclosing entity has to prepare a financial report that includes consolidated financial statements, an officer or auditor of a controlled entity must: (a) allow the auditor for the company, scheme or entity access to the controlled entity's books; and (b) give the auditor any information, explanation or assistance required under section 323A.This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.