Commonwealth Numbered Acts

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CORPORATIONS ACT 2001 No. 50, 2001 - SECT 312

Assisting auditor

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

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

give the auditor any information, explanation or assistance required under section 310.

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

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