Commonwealth Numbered Acts

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CORPORATIONS ACT 2001 No. 50, 2001 - SECT 323B

Controlled entity to assist auditor

If a company, registered scheme or disclosing entity has to prepare a financial report that includes consolidated financial statements, an officer or auditor of a controlled entity must:

allow the auditor for the company, scheme or entity access to the controlled entity's books; and

give the auditor any information, explanation or assistance required under section 323A.

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