Section 312 — Corporations Act 2001 (Cth)

(1) An officer of a company, registered scheme or disclosing entity must:

(a) allow the auditor access to the books of the company, scheme or entity; and

(b) give the auditor any information, explanation or assistance required under subsection 310(1).

Note: Books include registers and documents generally (not only the accounting “books”): see the definition of books in section 9.

(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.

(3) An officer of a registrable superannuation entity must:

(a) allow the auditor access to the books of the entity; and

(b) give the auditor any information, explanation or assistance required under subsection 310(2).

Note: Books include registers and documents generally (not only the accounting “books”): see the definition of books in section 9.

(4) An offence based on subsection (3) is an offence of strict liability.

Related sections

• s 309A — Auditor’s report on sustainability report
• s 310 — Auditor’s power to obtain information
• s 311 — Reporting to ASIC
• s 313 — Special provisions on audit of debenture issuers and guarantors
• s 314 — Annual financial and sustainability reporting by companies, registered schemes and disclosing entities to members
• s 314AA — Annual financial reporting by registrable superannuation entities to members

Research how courts apply s 312

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