51Obstruction of auditor

51 Obstruction of auditor (1) An officer of an incorporated association must not, without lawful excuse: (a) refuse or fail to allow an auditor of the association access, for the purpose of auditing the accounts of the association, to accounting or other records of the association in the officer's custody or control; or (b) refuse or fail to give the auditor, within a reasonable time, information or an explanation required by the auditor that is within the knowledge of the officer; or (c) obstruct an auditor in the performance of duties or exercise of powers as auditor of the association. obstruct includes hinder, resist and attempt to obstruct.