(1) If an Aboriginal and Torres Strait Islander corporation has to prepare a consolidated financial report, an officer or auditor of a controlled entity must:
(a) allow the auditor for the corporation access to the controlled entity's books; and
(b) give the auditor any information, explanation or assistance required under section 345-5.
Penalty: 25 penalty units or imprisonment for 6 months, or both.
(2) An offence based on subsection (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .