Document ID: chunk:federal_register_of_legislation:C2025C00182:section:39b
Version: federal_register_of_legislation:C2025C00182
Segment Type: section
Provision Reference: s 39B
Character Range: 327159–328385

39B  ASIC to notify foreign regulator's access to information or books
 (1) This section applies if:
 (a) an Australian auditor gives information or produces books because of a requirement made under subsection 30A(1) for purposes referred to in subparagraph 30A(2)(a)(ii) or 30A(2)(b)(ii); or
 (b) books specified in such a requirement are obtained from an Australian auditor under a warrant issued under Division 2 of Part IAA of the Crimes Act 1914, as applied under section 39D of this Act; or
 (c) a person gives information or produces books that relate to the question whether an auditor has complied with overseas audit requirements within the meaning of subsection 30A(2) because of a requirement made under subsection 33(2); or
 (d) such books are obtained from a person under a warrant issued under Division 2 of Part IAA of the Crimes Act 1914, as applied under section 39D of this Act.
 (2) If ASIC gives the information or books, or copies of the books, to a regulatory body with which it has entered into an agreement or arrangement under subsection 11(10), ASIC must, within 14 days of doing so, notify the Australian auditor or person in writing of the details of the information or books, or copies, given.