102Auditor’s right of access to records, information etc.

102  Auditor’s right of access to records, information etc. Auditor is entitled to access and assistance etc. from licensee  (1) An auditor (the auditor) who prepares one of the following audit reports (the audit report):  (a) an audit report required under subsection 49(3) in relation to a licensee;  (b) a trust account audit report required under subsection 100(2) in relation to a licensee; has a right of access at all reasonable times to the financial records or other credit books of the licensee for purposes relating to the audit report.  (2) The auditor is entitled to require:  (a) from the licensee; or  (b) if the licensee is a body corporate—from any director, secretary or senior manager of the licensee; any assistance and explanations that the auditor desires for purposes relating to the audit report. Requirement to give auditor access and assistance etc.  (3) The licensee, or a director, secretary or senior manager of the licensee if it is a body corporate, must not:  (a) refuse or fail to allow the auditor access, in accordance with subsection (1), to financial records or other credit books of the licensee; or  (b) refuse or fail to give assistance, or an explanation, to the auditor as and when required under subsection (2); or  (c) otherwise hinder, obstruct or delay the auditor in the performance or exercise of the auditor’s duties or powers.  (c) the person’s conduct contravenes the requirement.