Financial Accountability Regime Act 2023

If the Regulator appoints an investigator under section 45, the accountable entity or significant related entity must give the investigator:

access to its books, accounts and documents; and

such information and facilities as the investigator requires to conduct the investigation and produce the report.

A person commits an offence if:

the person is subject to a requirement under subsection (1); and

the person fails to comply with the requirement.

Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

If a person does, or fails to do, an act in circumstances that give rise to the person committing an offence against subsection (2), the person commits an offence against that subsection in respect of:

the first day on which the offence is committed; and

each subsequent day (if any) on which the circumstances that gave rise to the person committing the offence continue (including the day of conviction for any such offence or any later day).

This subsection is not intended to imply that section 4K of the Crimes Act 1914 does not apply to offences against this Act.

Nothing in this section is intended to limit the operation of any other provision of this Act.