Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An auditor who audits a consolidated financial report:
(a) has a right of access at all reasonable times to the books of any controlled entity; and
(b) may require any officer of the entity to give the auditor information, explanations or other assistance for the purposes of the audit.
A request under paragraph (b) must be a reasonable one.
(2) The information, explanations or other assistance required
under paragraph (1)(b) is to be given at the expense of the
Aboriginal and Torres Strait Islander corporation whose financial report is
being audited.