Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The auditor:
(a) has a right of access at all reasonable times to the books of the company, registered scheme or disclosing entity; and
(b) may require any officer to give the auditor information, explanations or other assistance for the purposes of the audit or review.
A requirement under paragraph (b) must be a reasonable one.
(2) The auditor:
(a) has a right of access at all reasonable times to the books of a registrable superannuation entity; and
(b) may, by written notice, require an officer of a registrable superannuation entity to:
(i) give the auditor information, explanations or other assistance for the purposes of the audit or review; and
(ii) do so within 14 days after the notice is given.
A requirement under paragraph (b) must be a reasonable one.