128Powers of auditors

128  Powers of auditors

 (1) For the purposes of conducting an audit, the auditor may request a person who the auditor reasonably believes has information or documents that are relevant to the audit to answer questions, provide information in writing, or produce the documents.

Note: A person may commit an offence or be liable to a civil penalty if the person provides false or misleading information or documents (see sections 137.1 and 137.2 of the Criminal Code).

 (2) An auditor may make copies of, or take extracts from, a document or record produced in an audit.