"Corporations Act 2001 s 310 auditor information and books access"
Corporations Act 2001 (Cth) s 310 gives an auditor reasonable access to books and power to require officer information, explanations, or assistance for audit or review purposes.
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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Answer
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Verified against the current Federal Register text of the Corporations Act 2001 (Cth). Section 310 gives an auditor a right of access at all reasonable times to the books of the company, registered scheme, disclosing entity, or registrable superannuation entity being audited or reviewed. The auditor may require an officer to provide information, explanations, or other assistance for audit or review purposes, provided the requirement is reasonable. For a registrable superannuation entity, the requirement is by written notice and the officer must be required to comply within 14 days after the notice is given.
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