15AFailure to comply with requirement—offence

15A Failure to comply with requirement—offence (1) A person commits an offence if— (a) the auditor-general or an authorised person makes a requirement of the person under section 15 (2) (c); and (b) the person is informed by the auditor-general or authorised person to the effect that failure to comply with the requirement is an offence; and (c) the person fails to comply with the requirement. Maximum penalty: 50 penalty units. Note The Legislation Act, s 171 deals with client legal privilege. (2) An offence against this section is a strict liability offence. (3) In this section: authorised person—see section 15 (5).

Part 3 Functions and powers Division 3.7 Reports for Legislative Assembly Section 17 page 30 Auditor-General Act 1996 Effective: 18/09/24 R22 18/09/24 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Division 3.7 Reports for Legislative Assembly