Community Titles Act 2018

A scheme manager who operates an account in performing scheme functions must, if the community corporation has an auditor, give the auditor access to statements of the account, or otherwise authorise the auditor’s access to statements of the account, if required by the auditor to do so.

A scheme manager of a community corporation must provide such an auditor with —

any document in the scheme manager’s possession or control relating to money paid to, or received by, the scheme manager on behalf of the community corporation that the auditor reasonably requires; and

any other information relating to money paid to, or received by, the scheme manager on behalf of the community corporation that the auditor reasonably requires.