78 Obstruction of auditor 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 any 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, any information or explanation required by the auditor that is within the knowledge of the officer; or (c) otherwise hinder, obstruct or delay an auditor in the exercise of functions as auditor of the association.

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Section 78 - Associations Incorporation Act 1991 - Obstruction of auditor — Zoe