Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) An auditor of an incorporated association has a right of access at all reasonable times to the accounting records and other records of the association and is entitled to require from any officer of the association any information and explanations the auditor desires for the purpose of auditing the association's accounts.
(2) If an auditor, in the course of the performance of his or her duties as auditor of an incorporated association, is satisfied that there has been a failure to comply with this Act or with a rule of the association, the auditor must note the matter in the auditor's report to the association in relation to the association's accounts.