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Australian Charities and Not-for-profits Commission Act 2012
60‑55 Auditor or reviewer to be provided60‑55 Auditor or reviewer to be provided with information and assistance
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#### 60‑55 Auditor or reviewer to be provided with information and assistance
In having its financial report audited or reviewed, a registered entity must ensure that the auditor or reviewer:
(a) has access at all reasonable times to the books of the registered entity; and
(b) is given all requested information, explanations or other assistance for the purposes of the audit or review.
A request under paragraph (b) must be a reasonable one.