INFO 246
Company auditor obligations under the whistleblower protection provisions
This is Information Sheet 246 (INFO 246). It summarises the obligations of company auditors and members of internal or external audit teams under the whistleblower provisions.
In plain English
INFO 246 explains company auditor obligations regarding whistleblower protections.
INFO 246 applies to company auditors and audit team members. It outlines their obligations under the whistleblower protection provisions. Auditors must protect the identity of whistleblowers. They also need to handle disclosures appropriately. This information sheet provides guidance on these responsibilities.
Why it matters
Auditors must understand their role in protecting whistleblowers. Failing to do so could impact their professional standing. This guidance helps ensure compliance with legal requirements.
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Issuing regulator
ASIC →Topics
Source: https://www.asic.gov.au/for-finance-professionals/company-auditors/your-ongoing-obligations-as-a-registered-company-auditor/company-auditor-obligations-under-the-whistleblower-protection-provisions/. Rules Mate indexes + summarises; always verify against the regulator's live publication.