Document ID: chunk:federal_register_of_legislation:C2025C00185:section:323a
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 323A
Character Range: 1168745–1169552

323A  Auditor's power to obtain information from controlled entity
 (1) An auditor who audits or reviews a financial report that includes consolidated financial statements or a sustainability report that includes consolidated climate statements:
 (a) has a right of access at all reasonable times to the books of any controlled entity; and
 (b) may require any officer of the entity to give the auditor information, explanations or other assistance for the purposes of the audit or review.
A request under paragraph (b) must be a reasonable one.
 (2) The information, explanations or other assistance required under paragraph (1)(b) is to be given at the expense of the company, registered scheme, registrable superannuation entity or disclosing entity whose financial report is being audited or reviewed.