Corporations (Aboriginal and Torres Strait Islander) Act 2006
CHAPTER 7
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RECORD KEEPING, REPORTING REQUIREMENTS AND BOOKS
PART 7-3
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REPORTING REQUIREMENTS
Division 345
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Consolidated financial report
SECTION 345-5
AUDITOR
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S POWER TO OBTAIN INFORMATION FROM CONTROLLED ENTITY
345-5(1)
An auditor who audits a consolidated financial report: (a) has a right of access at all reasonable times to the books of any controlled entity; and (b) may require any officer of the entity to give the auditor information, explanations or other assistance for the purposes of the audit.
345-5(2)
The information, explanations or other assistance required under paragraph (1)(b) is to be given at the expense of the Aboriginal and Torres Strait Islander corporation whose financial report is being audited.
An auditor who audits a consolidated financial report: (a) has a right of access at all reasonable times to the books of any controlled entity; and (b) may require any officer of the entity to give the auditor information, explanations or other assistance for the purposes of the audit.
A request under paragraph (b) must be a reasonable one.
345-5(2)
The information, explanations or other assistance required under paragraph (1)(b) is to be given at the expense of the Aboriginal and Torres Strait Islander corporation whose financial report is being audited.
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