123Information‑gathering of audit team leaders and persons assisting audit team leaders

123 Information‑gathering of audit team leaders and persons assisting audit team leaders

(1) For the purpose of carrying out an audit under section 121 or 122, an audit team leader or a person assisting an audit team leader may request a person who the audit team leader or person assisting the audit team leader reasonably believes has information or documents that are relevant to the audit to: (a) provide any such information; or (b) produce any such documents. (2) An audit team leader or a person assisting an audit team leader may make copies of, or take extracts from, a document produced under subsection (1).