Auditor’s power to obtain information
(1) The auditor: (a) has a right of access at all reasonable times to the books of the company, registered scheme or disclosing entity; and (b) may require any officer to give the auditor information, explanations or other assistance for the purposes of the audit or review. A requirement under paragraph (b) must be a reasonable one. (2) The auditor: (a) has a right of access at all reasonable times to the books of a registrable superannuation entity; and (b) may, by written notice, require an officer of a registrable superannuation entity to: (i) give the auditor information, explanations or other assistance for the purposes of the audit or review; and (ii) do so within 14 days after the notice is given. A requirement under paragraph (b) must be a reasonable one.
Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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