sec.38Auditor may ask agent to produce other accounts

### sec.38 Auditor may ask agent to produce other accounts This section applies if an auditor considers, to enable the auditor to decide whether an agent’s trust accounts have been satisfactorily kept under this Act, it is necessary— to examine a general account of the agent; or to be given information about the accounts. The auditor may ask the agent to produce the general account or give the information. If the agent refuses, the auditor must immediately give written notice to the chief executive. Maximum penalty for subsection (3) —200 penalty units or 1 year’s imprisonment. (sec.38-ssec.1) This section applies if an auditor considers, to enable the auditor to decide whether an agent’s trust accounts have been satisfactorily kept under this Act, it is necessary— to examine a general account of the agent; or to be given information about the accounts. (sec.38-ssec.2) The auditor may ask the agent to produce the general account or give the information. (sec.38-ssec.3) If the agent refuses, the auditor must immediately give written notice to the chief executive. Maximum penalty for subsection (3) —200 penalty units or 1 year’s imprisonment. - (a) to examine a general account of the agent; or - (b) to be given information about the accounts.