This Guidance Statement has been formulated by the Auditing and Assurance Standards Board (AUASB) to provide guidance to auditors regarding third party requests for access to audit or review working papers relating to:

1. audits or reviews of a financial report in accordance with the Corporations Act 2001 (“the Act”);
2. audits or reviews of a financial report for any other purpose; and
3. audits or reviews of other financial information.

This Guidance Statement also applies, as appropriate, to external auditor’s requests for access to internal auditor’s audit working papers.