Document ID: chunk:federal_register_of_legislation:C2025C00185:section:312
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 312
Character Range: 1144167–1145146

312  Assisting auditor
 (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.