Auditor’s power to obtain information from controlled entity
(1) An auditor who audits or reviews a financial report that includes consolidated financial statements or a sustainability report that includes consolidated climate statements: (a) has a right of access at all reasonable times to the books of any controlled entity; and (b) may require any officer of the entity to give the auditor information, explanations or other assistance for the purposes of the audit or review. A request under paragraph (b) must be a reasonable one. (2) The information, explanations or other assistance required under paragraph (1)(b) is to be given at the expense of the company, registered scheme, registrable superannuation entity or disclosing entity whose financial report is being audited or reviewed.
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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