Commonwealth Consolidated Acts

AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION ACT 2012 - SECT 60.55

    In having its financial report audited or reviewed, a registered entity must ensure that the auditor or reviewer:

  (a)   has access at all reasonable times to the books of the registered entity; and

  (b)   is given all requested information, explanations or other assistance for the purposes of the audit or review.

A request under paragraph   (b) must be a reasonable one.