Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An officer of a company, registered scheme or disclosing entity must:
(a) allow the auditor access to the books of the company, scheme or entity; and
(b) give the auditor any information, explanation or assistance required under subsection 310(1).
Note: Books include registers and documents generally (not only the accounting "books"): see the definition of books in section 9.
(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 .
(3) An officer of a registrable superannuation entity must:
(a) allow the auditor access to the books of the entity; and
(b) give the auditor any information, explanation or assistance required under subsection 310(2).
Note: Books include registers and documents generally (not only the accounting "books"): see the definition of books in section 9.
(4) An offence based on subsection (3) is an offence of strict liability.