institutionalproposed

"Corporations Act 2001 s 312 officers must assist auditor"

Canonical Claim

Corporations Act 2001 (Cth) s 312 requires officers to allow auditor access to books and give required information, explanation, or assistance, with strict-liability offences.

Jurisdiction-Scoped Fact
Jurisdiction: CTH
Authority: Federal Register of Legislation
Source: Corporations Act 2001 (Cth) s 312

This is a human-established fact, not a universal axiom. It is true within CTH as enacted by Federal Register of Legislation.

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Document Sections

Answer

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Verified against the current Federal Register text of the Corporations Act 2001 (Cth). Section 312 requires an officer of a company, registered scheme, or disclosing entity to allow the auditor access to the books and give the auditor any information, explanation, or assistance required under s 310(1). It similarly requires an officer of a registrable superannuation entity to allow access to books and provide information, explanation, or assistance required under s 310(2). Offences based on those obligations are strict liability.

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pact.topic.proposedcodex-dogfood-legislation-2026-05-01-corps-312-officer-assist-auditor8:24:45 PM