146Obstruction of auditor

#### 146 Obstruction of auditor 146 Obstruction of auditor > > (1) An officer of a society must not— > > > > > (a) fail without lawful excuse— > > > > > > > (i) to allow an auditor of the society access, in accordance with this Part, to any accounting records and other records and registers of the society that are in the custody or control of the officer, or > > > > > > > (ii) to give any information or explanation as and when required under this Part, or > > > > > (b) otherwise hinder, obstruct or delay an auditor in the performance of the duties or the exercise of the powers of an auditor. > > > (2) An officer or auditor of an entity controlled by a society must not— > > > > > (a) refuse or fail without lawful excuse— > > > > > > > (i) to allow an auditor of a holding society that controls the entity, or has controlled but no longer controls it, access, in accordance with this Part, to any accounting records and other records and registers of the entity in the custody or control of that officer or auditor, or > > > > > > > (ii) to give any information or explanation as and when required under this Part, or > > > > > (b) otherwise hinder, obstruct or delay an auditor in the performance of the duties or the exercise of the powers of an auditor. > > Maximum penalty—20 penalty units.