Powers of auditor
40 Powers of auditor
The auditor:
(a) is entitled at all reasonable times to full and free access to a licensee's accounts and records as necessary to complete an audit;
(b) may request the licensee, the licensee's agent or operator or an employee of the licensee to answer a question or to produce any document relating to the licensee's records that is under his or her custody or control; and
(c) may make copies of or take extracts from a record or other document to which the auditor has access or that is produced for the auditor.
(2) A person must not hinder, obstruct or interfere with the auditor in the proper conduct of an audit under section 39.
Maximum penalty: 100 penalty units.
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