Document ID: chunk:federal_register_of_legislation:C2025C00185:section:323b
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 323B
Character Range: 1169552–1170248

323B  Controlled entity to assist auditor
 (1) If a company, registered scheme, registrable superannuation entity or disclosing entity has to prepare a financial report that includes consolidated financial statements or has to prepare a sustainability report as if a consolidated entity is a single entity, an officer or auditor of a controlled entity must:
 (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.
 (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.