49Auditor's powers and duties

49 Auditor's powers and duties (1) An auditor of an incorporated association has a right of access at all reasonable times to the accounting records and other records of the association and is entitled to require from an officer of the association the information and explanations the auditor requires for the purpose of auditing the association's accounts. Associations Act 2003 37 (2) If an auditor, in the course of the performance of duties as auditor of an incorporated association, is satisfied there has been a failure to comply with this Act or with a rule of the association, the auditor must note the matter in the auditor's report to the association in relation to the association's accounts.