Document ID: chunk:federal_register_of_legislation:C2004A01334:clause:2_323ei
Version: federal_register_of_legislation:C2004A01334
Segment Type: clause
Provision Reference: sch 2 cl 323EI
Character Range: 282838–283916

323EI  Referral to Financial Reporting Panel

 (1) The referral of the financial report to the Financial Reporting Panel must:
 (a) identify the disputed financial reporting requirement or requirements; and
 (b) set out the reasons for the lodging entity's opinion that the financial report complies with that requirement or those requirements; and
 (c) be accompanied by a copy of the statement that ASIC gives the lodging entity under subsection 323EH(3).

 (2) The referral must be made in the prescribed form.

 (3) The lodging entity must give ASIC a copy of the referral on the day on which the referral is made.

 (4) Evidence or information that the lodging entity includes in the referral under paragraph (1)(b) is not admissible in evidence against:
 (a) the lodging entity; or
 (b) a director of the lodging entity; or
 (c) any other representative of the lodging entity;
in any proceedings (other than proceedings for an offence based on the evidence or information given being false or misleading).

Subdivision D—Financial Reporting Panel dealing with reference