SECTION 323B CONTROLLED ENTITY TO ASSIST AUDITOR
323B(1) [Access to books and other information]
(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]
Note: For strict liability, see section 6.1 of the Criminal Code.
S 323B(2) inserted by No 117 of 2001, s 3, Sch 1 (effective 15 December 2001).