If the ICAC has referred a matter to a referral entity, the ICAC may make a report at any time about the referral including, but not limited to, the following:

• the nature of the matter referred;
• any failure by the referral entity to follow a direction of the ICAC in relation to the referral;
• any other concerns of the ICAC about the referral entity's response to the referral.

A report may also contain recommendations.

A report is to be made:

• for a referral entity that is a public body or public officer – to the responsible Minister for the public body or public officer; or
• otherwise – to the ICAC Minister.