RG 34 Auditor’s obligations: Reporting to ASIC
Issued 1 May 2013
This guide is for auditors, including an individual auditor, members of audit firms and audit companies.
It gives guidance on the obligations for auditors to notify or report to ASIC contraventions and suspected contraventions under s311, 601HG and 990K of the Corporations Act 2001 and s104 of the National Consumer Credit Protection Act 2009.
This guide also includes examples of suspected contraventions and guidance on how an auditor may deal with them for the purposes of the auditor reporting obligations.