RG 34 Auditor obligations: Reporting to ASIC

Issued 18 September 2025

This guide is for auditors, including individual auditors, audit companies, members of audit firms and lead auditors.

It gives guidance on auditors’ obligations to report to ASIC:

contraventions and suspected contraventions under s311, 601HG, 990K and 1226H of the Corporations Act 2001 (Corporations Act) and s104 of the National Consumer Credit Protection Act 2009 (National Credit Act)

attempts to unduly influence, interfere, or mislead the auditor under s311, 601HG, 990K and 1226H of the Corporations Act and s104 of the National Credit Act

conflict of interest situations and circumstances involving relevant relationships as part of an auditor’s independence obligations under s324CA–CC and s324CE–CG of the Corporations Act, and

the auditor’s own contraventions and suspected contraventions under s311, 601HG and 1226H of the Corporations Act.

This guide also provides guidance about lodging auditor notifications under these reporting obligations, how qualified privilege operates, and what happens when auditors do not meet their reporting obligations.

Download RG 34 (PDF 517 KB)