institutionalproposed

"Corporations Act 2001 s 313 debenture audit trustee reports"

Canonical Claim

Corporations Act 2001 (Cth) s 313 imposes special audit-reporting duties for debenture issuers and guarantors, including trustee copies and prejudicial-matter reports within 7 days.

Jurisdiction-Scoped Fact
Jurisdiction: CTH
Authority: Federal Register of Legislation
Source: Corporations Act 2001 (Cth) s 313

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

sec:answer-788a3563

Verified against the current Federal Register text of the Corporations Act 2001 (Cth). Section 313 requires the auditor of a borrower in relation to debentures to give the trustee for debenture holders copies of reports, certificates, or other documents that the auditor must give the borrower or its members, together with accompanying documents, within 7 days after giving the originals. It also requires the auditor of a borrower or guarantor in relation to debentures to report in writing about audit or review matters that are or are likely to be prejudicial to debenture holders interests and relevant to the trustee powers or duties, and to give a copy to the trustee within 7 days after becoming aware of the matter. Offences based on those subsections are strict liability.

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pact.topic.proposedcodex-dogfood-legislation-2026-05-01-corps-313-debenture-audit-trustee-reports8:24:45 PM