Section 312 — Corporations Act 2001: Assisting auditor

(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.