Corporations Act 2001
View history note
Hide history noteAn auditor who audits or reviews a financial report that includes consolidated financial statements or a sustainability report that includes consolidated climate statements: (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 or review.
A request under paragraph (b) must be a reasonable one.
323A(2)
The information, explanations or other assistance required under paragraph (1)(b) is to be given at the expense of the company, registered scheme, registrable superannuation entity or disclosing entity whose financial report is being audited or reviewed.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
