UNITED STATES – AUSTRALIAN AUDIT REGULATION PROGRAMME

AUDIT INSPECTION POWERS OF THE AUSTRALIAN SECURITIES AND INVESTMENTS COMMISSION CONSULTATION PAPER SEPTEMBER 2005 © Commonwealth of Australia 2005 This work is copyright. Apart from any use as permitted under the Copyright Act 1968, no part may be reproduced by any process without prior written permission from the Commonwealth. Requests and inquiries concerning reproduction and rights should be addressed to: The Commonwealth Copyright Administration Copyright Law Branch Attorney-General s Department Robert Garran Offices BARTON ACT 2600 Or posted at: http://www.ag.gov.au/cca Comments are sought on this consultation paper by no later than 18 November 2005. Submissions should be sent by mail, fax or email to: The General Manager Corporations and Financial Services Division Department of the Treasury Langton Crescent PARKES ACT 2600 Facsimile: 02 6263 2770 Email: auditpowers@treasury.gov.au Phone: 02 6263 3971 Confidentiality All submissions will be treated as public unless the author clearly indicates to the contrary. A request made under the Freedom of Information Act 1982 for access to a submission marked confidential will be determined in accordance with that Act. Copies of this paper are available on the Treasury website: (http://treasury.gov.au). CONTENTS FOREWORD ..........................................................................................................IV OVERVIEW.............. ...