Auditor’s right of access to records, information etc.
(1) An auditor of the licensee has a right of access at all reasonable times to the financial records or other records (including any register) of the licensee. (2) An auditor of the licensee is entitled to require: (a) from the licensee; or (b) if the licensee is a body corporate—from any director, secretary or senior manager of the licensee; such assistance and explanations as the auditor desires for the purposes of audit. (3) The licensee, or a director, secretary or senior manager of the licensee if it is a body corporate, must not: (a) refuse or fail to allow an auditor of the licensee access, in accordance with subsection (1), to financial records or other records of the licensee; or (b) refuse or fail to give assistance, or an explanation, to an auditor of the licensee as and when required under subsection (2); or (c) otherwise hinder, obstruct or delay an auditor of the licensee in the performance or exercise of the auditor’s duties or powers. Note: Failure to comply with this subsection is an offence (see subsection 1311(1)).
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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