sec.120ACIndependent auditor may require reasonable help or information

### sec.120AC Independent auditor may require reasonable help or information An independent auditor appointed under section 120AA to carry out an audit concerning an electricity entity, retailer or special approval holder may require the entity, retailer or holder to give the auditor— reasonable help to carry out the audit; or access to the entity’s, retailer’s or holder’s premises and records help from the entity’s, retailer’s or holder’s employees information, in a form reasonably required by the auditor, to help the auditor carry out the audit. An electricity entity, retailer or special approval holder required to give reasonable help under subsection (1) (a) , or information under subsection (1) (b) , must comply with the requirement unless the entity, retailer or holder has a reasonable excuse. Maximum penalty—1,000 penalty units. If the entity, retailer or holder is an individual, it is a reasonable excuse for the individual not to comply with the requirement if complying with the requirement might tend to incriminate the individual. s 120AC ins 2004 No. 51 s 20 amd 2006 No. 60 s 29 ; 2014 No. 48 s 57 (sec.120AC-ssec.1) An independent auditor appointed under section 120AA to carry out an audit concerning an electricity entity, retailer or special approval holder may require the entity, retailer or holder to give the auditor— reasonable help to carry out the audit; or access to the entity’s, retailer’s or holder’s premises and records help from the entity’s, retailer’s or holder’s employees information, in a form reasonably required by the auditor, to help the auditor carry out the audit. (sec.120AC-ssec.2) An electricity entity, retailer or special approval holder required to give reasonable help under subsection (1) (a) , or information under subsection (1) (b) , must comply with the requirement unless the entity, retailer or holder has a reasonable excuse. Maximum penalty—1,000 penalty units. (sec.120AC-ssec.3) If the entity, retailer or holder is an individual, it is a reasonable excuse for the individual not to comply with the requirement if complying with the requirement might tend to incriminate the individual. - (a) reasonable help to carry out the audit; or Examples— • access to the entity’s, retailer’s or holder’s premises and records • help from the entity’s, retailer’s or holder’s employees - • access to the entity’s, retailer’s or holder’s premises and records - • help from the entity’s, retailer’s or holder’s employees - (b) information, in a form reasonably required by the auditor, to help the auditor carry out the audit. - • access to the entity’s, retailer’s or holder’s premises and records - • help from the entity’s, retailer’s or holder’s employees