RG 34 Auditor鈥檚 obligations: Reporting to ob体育
Issued聽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 ob体育 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.