Section 323C — Corporations Act 2001 (Cth)

Sections 323, 323A and 323B apply to the preparation or audit of a financial report or sustainability report that covers a controlled entity even if the entity is no longer controlled by the company, registered scheme, registrable superannuation entity or disclosing entity whose reports are being prepared or audited.

Related sections

• s 323 — Directors and officers of controlled entity to give information
• s 323A — Auditor’s power to obtain information from controlled entity
• s 323B — Controlled entity to assist auditor
• s 323D — Meaning of financial year and half‑year—company, registered scheme and disclosing entity
• s 323DAAA — Financial years for registrable superannuation entities
• s 323DAA — Meaning of financial year—notified foreign passport fund

Research how courts apply s 323C

BriefBridge searches Australian caselaw by meaning — every answer cited to the paragraph.