47Obstruction of an auditor

#### 47 Obstruction of an auditor 47 Obstruction of an auditor > If a member of a trust board, or of a local authority that is managing the trust’s affairs, or an employee of a trust: > > > (a) refuses or fails without lawful excuse: > > > > > (i) to allow an auditor of the trust access, in accordance with the provisions of this Act, to any accounting or other records of the trust in the custody or control of the member or employee, or > > > > > (ii) to give any information or explanation as and when required under those provisions, or > > > (b) otherwise hinders, obstructs or delays an auditor in the exercise of the auditor’s functions, > > that member or employee is guilty of an offence. > > Maximum penalty: 20 penalty units or imprisonment for 12 months, or both.