Regulatory Alerts2025-09-18 | RG-034Added · Updated
RG 34 Auditor obligations: Reporting to ASIC
This guide outlines reporting obligations for auditors, including individual auditors, audit companies, members of audit firms, and lead auditors, regarding contraventions and suspected contraventions under specific sections of the Corporations Act 2001 and the National Consumer Credit Protection Act 2009. It covers requirements related to attempts to unduly influence, interfere, or mislead auditors, as well as conflict of interest situations affecting independence. The document also provides guidance on lodging auditor notifications, the operation of qualified privilege, and the consequences when auditors fail to meet their reporting obligations.
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