If the Commissioner has referred a matter to a referral entity, the Commissioner may 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 Commissioner in relation to the referral;
• any other concerns of the Commissioner about the referral entity's response to the referral.

A report may also contain recommendations.

A report is to be made:

• to the responsible Minister in the case of a referral entity that is a public body or public officer; or
• to the ICAC Minister in all other cases.