38Persons assisting auditors

38 Persons assisting auditors

Auditors may be assisted by other persons (1) An auditor may, in entering a building, an area or an associated place under section 36 and in exercising monitoring powers in relation to the building, area or associated place, be assisted by other persons if that assistance is necessary and reasonable. A person giving such assistance is a person assisting the auditor. Powers of a person assisting the auditor (2) A person assisting the auditor may: (a) enter the building, area or associated place; and (b) exercise monitoring powers in relation to the building, area or associated place, but only in accordance with a direction given to the person by the auditor. (3) A power exercised by a person assisting the auditor as mentioned in subsection (2) is taken for all purposes to have been exercised by the auditor. (4) If a direction is given under paragraph (2)(b) in writing, the direction is not a legislative instrument.