(1) At the end of an investigation under section 13 or 15, ASIC may prepare a report about the investigation and must do so if the Minister so directs.
(2) At the end of an investigation under section 14, ASIC must prepare a report about the investigation.
(3) A report under this section must set out:
(a) ASIC's findings about the matters investigated; and
(b) the evidence and other material on which those findings are based; and
(c) such other matters relating to, or arising out of, the investigation as ASIC thinks fit or the Minister directs.