261Record to accompany report

261  Record to accompany report  (1) If a report about the investigation referred to in section 254 is prepared under section 250, each record (if any) of the examination must accompany the report.  (a) in ASIC’s opinion, a statement made at an examination is relevant to any other investigation under Part 6‑1; and  (b) a record of the statement was made under section 258; and  (c) a report about the other investigation is prepared under section 250; a copy of the record must accompany the report. Part 6‑3—Inspection of books and audit information‑gathering powers