32How an information gathering notice is served

32 How an information gathering notice is served (1) An information gathering notice must be served at a reasonable time, being not less than 5 business days, before the date on which the person is required to attend or otherwise comply with the notice, unless— (a) the Auditor-General or authorised person considers on reasonable grounds that delay is likely to prejudice the conduct (but not the timing) of the audit or assurance review to which the notice relates; or (b) the person to whom the notice is addressed consents to provide the information, or to produce the document or thing, or to attend to give evidence or answer any questions, at an earlier time. (2) An information gathering notice directed to a natural person must be served— (a) personally; or (b) at the person's usual place of work. (3) An information gathering notice directed to a body corporate must be served by leaving it with an employee who is apparently at least 18 years of age— (a) at the registered office; or (b) at the principal place of business. S. 33 inserted by No. 12/2019 s. 9.