Australian Charities and Not-for-profits Commission Act 2012 (Cwth)

CHAPTER 3 - RESPONSIBILITIES OF REGISTERED ENTITIES  

PART 3-2 - RECORD KEEPING AND REPORTING  

Division 60 - Reporting  

Subdivision 60-C - Annual financial reports  

SECTION 60-55  

60-55   AUDITOR OR REVIEWER TO BE PROVIDED WITH INFORMATION AND ASSISTANCE  
In having its financial report audited or reviewed, a registered entity must ensure that the auditor or reviewer:

(a)    has access at all reasonable times to the books of the registered entity; and

(b)    is given all requested information, explanations or other assistance for the purposes of the audit or review.

A request under paragraph (b) must be a reasonable one.