Auditor’s power to obtain information
310 Auditor’s power to obtain information
The auditor:
has a right of access at all reasonable times to the books of the company, registered scheme or disclosing entity; and
may require any officer to give the auditor information, explanations or other assistance for the purposes of the audit or review.
A requirement under paragraph (b) must be a reasonable one.
The auditor:
has a right of access at all reasonable times to the books of a registrable superannuation entity; and
may, by written notice, require an officer of a registrable superannuation entity to:
give the auditor information, explanations or other assistance for the purposes of the audit or review; and
do so within 14 days after the notice is given.
A requirement under paragraph (b) must be a reasonable one.
This Act’s bill:Explanatory memorandumSecond reading speech
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