Assisting auditor

In force

(1)

An officer of a company, registered scheme or disclosing entity must:

(a)

allow the auditor access to the books of the company, scheme or entity; and

(b)

give the auditor any information, explanation or assistance required under subsection 310(1).

Note:

Books include registers and documents generally (not only the accounting “books”): see the definition of books in section 9.

(2)

An offence based on subsection (1) is an offence of strict liability.

Note:

For strict liability, see section 6.1 of the Criminal Code.

(3)

An officer of a registrable superannuation entity must:

(a)

allow the auditor access to the books of the entity; and

(b)

give the auditor any information, explanation or assistance required under subsection 310(2).

Note:

Books include registers and documents generally (not only the accounting “books”): see the definition of books in section 9.

(4)

An offence based on subsection (3) is an offence of strict liability.

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