Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person who is or was an auditor or actuary of a superannuation entity may give to the Regulator information about the entity or a trustee of the entity obtained in the course of, or in connection with, the performance by the person of audit or actuarial functions under:
(a) this Act; or
(b) the regulations; or
(ba) the prudential standards; or
(c) the Financial Sector (Collection of Data) Act 2001 ; or
(d) the Corporations Act 2001 ;
if the person considers that giving the information will assist the Regulator in performing its functions under this Act, the regulations, the prudential standards, the Financial Sector (Collection of Data) Act 2001 or the Financial Accountability Regime Act 2023 .
(2) This section applies to a firm as if it were a person.