Auditor-General Act 2009

For the purpose of conducting an audit of the consolidated fund accounts, an authorised auditor must be given, at all reasonable times, full and free access to all documents and property relevant to the audit.

Subject to subsection (5), for the purpose of conducting an audit of an entity under this Act, an authorised auditor must be given, at all reasonable times, full and free access to all documents and property belonging to, in the custody of, or under the control of, the entity.

Subject to subsection (5), for the purpose of conducting an audit under this Act, an authorised auditor may—

enter, at any reasonable time—

a place occupied by a public sector entity or another entity subject to audit; or

a place occupied by a financial institution with which a public sector entity, or another entity subject to audit, maintains an account; or

another place if the occupier of the place consents to the entry; and

inspect, examine, photograph or film anything in the place; and

take extracts from, and make copies of, any documents in the place; and

take into the place persons, equipment and materials that the authorised auditor reasonably requires; and

require any person in the place to give to the authorised auditor reasonable assistance in relation to the exercise of the powers mentioned in paragraphs (a) to (d).

A person must comply with a requirement made under subsection (3)(e), unless the person has a reasonable excuse.Maximum penalty—40 penalty units.

For the purpose of conducting an audit under section 36A, subsections (2) and (3)(a)(i) and (ii) do not apply to a non-public sector entity subject to audit.

It is not a reasonable excuse for a person who is an individual to fail to comply with a requirement made under subsection (3)(e) that complying with the requirement might tend to incriminate the person.

An answer by a person who is an individual under a requirement made under subsection (3)(e), or any information, document or other thing obtained as a direct or indirect consequence of the person giving the answer, is not admissible against the person in a criminal proceeding, other than a proceeding relating to the falsity of the answer, if the answer might in fact tend to incriminate the person.

The fact that a document was produced by a person who is an individual under a requirement made under subsection (3)(e) is not admissible in evidence against the person in a criminal proceeding, other than a proceeding relating to the falsity of the document, if producing the document might in fact tend to incriminate the person.