### sec.476 Obstructing auditor A person must not obstruct an auditor in the conduct of an audit, unless the person has a reasonable excuse. Maximum penalty—100 penalty units. If a person has obstructed an auditor and the auditor decides to proceed with the conduct of the audit, the auditor must warn the person that— it is an offence to obstruct the auditor unless the person has a reasonable excuse; and the auditor considers the person’s conduct an obstruction. (sec.476-ssec.1) A person must not obstruct an auditor in the conduct of an audit, unless the person has a reasonable excuse. Maximum penalty—100 penalty units. (sec.476-ssec.2) If a person has obstructed an auditor and the auditor decides to proceed with the conduct of the audit, the auditor must warn the person that— it is an offence to obstruct the auditor unless the person has a reasonable excuse; and the auditor considers the person’s conduct an obstruction. - (a) it is an offence to obstruct the auditor unless the person has a reasonable excuse; and - (b) the auditor considers the person’s conduct an obstruction.

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