Commonwealth Numbered Acts

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CORPORATIONS ACT 2001 No. 50, 2001 - SECT 311

Reporting to ASIC

The auditor conducting an audit or review must, as soon as possible, notify ASIC in writing if the auditor:

has reasonable grounds to suspect that a contravention of this Act has occurred; and

believes that the contravention has not been or will not be adequately dealt with by commenting on it in the auditor's report or bringing it to the attention of the directors.

Note: Section 1289 gives an auditor qualified privilege for a notification to ASIC under this section.

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