RG 34

Auditor’s obligations: Reporting to ASIC

Issued 30 March 2020. This guide is for auditors, including an individual auditor, members of audit firms and audit companies.

Source: https://www.asic.gov.au/regulatory-resources/find-a-document/regulatory-guides/rg-34-auditor-s-obligations-reporting-to-asic/. Rules Mate indexes + summarises; always verify against the regulator's live publication.