31Conduct of audit

31 Conduct of audit

Notice of scope of audit (1) Before an auditor starts to conduct an audit, the auditor must give the person being audited a notice in writing describing the scope of the audit. Requirement to answer questions, give information or produce documents (2) In carrying out an audit under this Division, the auditor may require any person to answer questions, give information in writing or produce documents that the auditor is satisfied are relevant to the audit.

Note 1: A person may commit an offence if the person provides false or misleading information or documents (see sections 137.1 and 137.2 of the Criminal Code).

Note 2: This section is not subject to the privilege against self‑incrimination (see section 82).

Offence (3) A person commits an offence if: (a) the person is required under subsection (2) to answer a question, give information in writing or produce a document; and (b) the person fails to comply with the requirement.

Penalty: Imprisonment for 6 months or 30 penalty units, or both.

Civil penalty provision (4) A person contravenes this subsection if: (a) the person is required under subsection (2) to answer a question, give information in writing or produce a document; and (b) the person fails to comply with the requirement.

Civil penalty: 30 penalty units.

Other powers (5) The auditor may do the following: (a) examine information given under subsection (2) or a document produced under subsection (2); (b) make copies of the information or document.