RG 34 Auditor’s obligations: Reporting to ASIC

Issued 30 March 2020

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 and s104 of the National Credit Act.

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.

Download RG 34 (PDF 274KB)

Last updated: 01/05/2013 12:00