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CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL REPORTING  

Division 6 - Special provisions about consolidated financial statements  

SECTION 323B  CONTROLLED ENTITY TO ASSIST AUDITOR  

323B(1)  [Access to books and other information]  


If a company, registered scheme or disclosing entity has to prepare a financial report that includes consolidated financial statements, an officer or auditor of a controlled entity must:


(a) allow the auditor for the company, scheme or entity access to the controlled entity's books; and


(b) give the auditor any information, explanation or assistance required under section 323A.

323B(2)  [Strict liability offence]  

 View history reference

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

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


 



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