Corporations Act. Australia
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Название: Corporations Act
Автор: Australia
Издательство: Проспект
Жанр: Юриспруденция, право
isbn: 9785392086429
isbn:
(a) the auditor; or
(b) the lead auditor for the audit; or
(c) the review auditor for the audit; or
(d) a professional member of the audit team for the audit; or
(e) any other person involved in the conduct of the audit.
312 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 section 310.
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.
313 Special provisions on audit of debenture issuers and guarantors
Auditor to give trustee for debenture holders copies of reports, certificates etc.
(1) The auditor of a borrower in relation to debentures must give the trustee for debenture holders:
(a) a copy of any report, certificate or other document that the auditor must give the borrower or its members under this Act, the debentures or the trust deed; and
(b) a copy of any document that accompanies it.
The copies must be given within 7 days after the auditor gives the originals to the borrower or its members.
Auditor to report on matters prejudicial to debenture holders’ interests
(2) The auditor of a borrower, or guarantor, in relation to debentures must give the borrower or guarantor a written report about any matter that:
(a) the auditor became aware of in conducting the audit or review; and
(b) in the auditor’s opinion, is or is likely to be prejudicial to the interests of debenture holders; and
(c) in the auditor’s opinion, is relevant to the exercise of the powers of the trustee for debenture holders, or the performance of the trustee’s duties, under this Act or the trust deed.
The auditor must give a copy of the report to the trustee for debenture holders. The report and the copy must be given within 7 days after the auditor becomes aware of the matter.
(3) An offence based on subsection (1) or (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Division 4 — Annual financial reporting to members
314 Annual financial reporting to members
(1) A company, registered scheme or disclosing entity must report to members for a financial year by providing either of the following in accordance with subsection (1AA) or (1AE):
(a) all of the following reports:
(i) the financial report for the year;
(ii) the directors’ report for the year (see sections 298 to 300A);
(iii) the auditor’s report on the financial report;
(b) a concise report for the year that complies with subsection (2).
(1AAA) This section does not apply to a company limited by guarantee.
Note: The requirement for annual financial reporting to members for those companies is in section 316A.
(1AA) A company, registered scheme or disclosing entity may provide the reports, or the concise report, for a financial year by doing all of the following:
(a) sending, to each member who has made the election referred to in paragraph (1AB)(a):
(i) a hard copy of the reports, or the concise report; or
(ii) if the member has elected to receive the reports, or the concise report, as an electronic copy in accordance paragraph (1AB)(c) — an electronic copy of the reports, or the concise reports;
(b) making a copy of the reports, or the concise report, readily accessible on a website;
(c) directly notifying, in writing, all members who did not make the election referred to in paragraph (1AB)(a) that the copy is accessible on the website, and specifying the direct address on the website where the reports, or the concise report, may be accessed.
Note: A direct address may be specified, for example, by specifying the URL of the reports or the concise report.
(1AB) For the purposes of paragraph (1AA)(a), a company, registered scheme or disclosing entity must, on at least one occasion, directly notify in writing each member that:
(a) the member may elect to receive, free of charge, a copy of the reports for each financial year, or a copy of the concise report for each financial year; and
(b) if the member does not so elect — the member may access the reports, or the concise report, on a specified website; and
(c) if the member does so elect and the company, scheme or entity offers to send the report either as a hard copy or an electronic copy — the member may elect to receive the copy as either a hard copy or an electronic copy.
(1AC) An election made under subsection (1AB) is a standing election for each later financial year until the member changes his, her or its election.
Note: The member may request, under section 316, the company, registered scheme or disclosing entity not to send them material under this section.
(1AD) A member may, for the purposes of paragraph (1AA)(c) or subsection (1AB), be notified by electronic means only if the member has previously nominated that means as one by which the member may be notified.
(1AE) A company, registered scheme or disclosing entity may provide the reports, or the concise report, by sending each member:
(a) a hard copy of the reports, or the concise report; or
(b) an electronic copy of the reports, or the concise report, if the member has nominated that means as one by which the member may be sent the reports or the concise report.
(1A) An offence based on subsection (1) or (1AB) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
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