271Relevant person for an audit must provide assistance

271  Relevant person for an audit must provide assistance   The relevant person for an audit must provide the auditor with the facilities and assistance that are reasonably necessary for the conduct of the audit. Note: A failure to comply with this section is a ground for suspension or revocation of the accreditation of a property, the registration of an establishment, an approved arrangement or an export licence (see subparagraphs 94(1)(d)(iii), 102(1)(d)(iii), 127(1)(g)(iii), 138(1)(g)(iii), 171(1)(h)(iii), 179(1)(h)(iii), 205(1)(e)(iii) and 212(1)(e)(iii)).