THE CORPORATIONS LAW

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT

PART 2M.3 - FINANCIAL REPORTING

Division 3 - Audit and auditor's report

SECTION 310   AUDITOR'S POWER TO OBTAIN INFORMATION  

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


 

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