Powers of auditors
63C Powers of auditors
An auditor may at any time, with such assistance as he or she reasonably requires, for the purpose of carrying out an audit under this Division enter the premises of an agency and may—
inspect the premises; and
inspect, take possession of, make copies of or take extracts from any document; and
ask questions of any—
person who is engaged or employed in or by the agency;
member or director of the board of the agency.
If any document is seized under subsection (1), the auditor must return the document to the agency within 7 days after it is seized.
A person must not refuse or fail to give full and true answers to the best of that person's knowledge to any questions asked by an auditor in the performance or exercise of any power under this Division.
- 60 penalty units.
An answer given pursuant to a requirement under subsection (3) is not admissible in evidence against the person in criminal proceedings other than proceedings under this section.
A person must not obstruct or hinder an auditor in the performance or exercise of the auditor's powers under this Division.
- 60 penalty units.
An auditor must produce a copy of his or her authorisation to act as an auditor if requested to do so.
S. 63D inserted by No. 52/2004 s. 19.
This Act’s bill:Second reading speech
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