127Relevant person for audit must provide assistance

127  Relevant person for audit must provide assistance

 (1) Each relevant person for an audit must provide the auditor with such assistance as the auditor considers reasonably necessary for the conduct of the audit.

 (2) Without limiting subsection (1) of this section, providing assistance that is reasonably necessary includes complying with any request under subsection 128(1) for the audit.

 (3) Subsection (1) of this section does not require a person to allow an auditor, or a person assisting an auditor, to:

 (a) enter premises; or

 (b) take samples of any thing on premises; or

 (c) inspect any thing on premises.

Note: See Division 3 in relation to an inspector’s power to enter premises and to take, test and analyse samples on premises.