Section 310 — Corporations Act 2001: Auditor’s power to obtain information

(1) The auditor: (a) has a right of access at all reasonable times to the books of the company, registered scheme or disclosing entity; and (b) may require any officer to give the auditor information, explanations or other assistance for the purposes of the audit or review. A requirement under paragraph (b) must be a reasonable one. (2) The auditor: (a) has a right of access at all reasonable times to the books of a registrable superannuation entity; and (b) may, by written notice, require an officer of a registrable superannuation entity to: (i) give the auditor information, explanations or other assistance for the purposes of the audit or review; and (ii) do so within 14 days after the notice is given. A requirement under paragraph (b) must be a reasonable one.