184Powers of accounts examiner

#### 184 Powers of accounts examiner 184 Powers of accounts examiner > > (1) On production by an accounts examiner of his or her instrument of appointment, the accounts examiner may require the licensee (or, in the absence of the licensee, an associate of the licensee) to do any one or more of the following things— > > > > > (a) produce to the accounts examiner or any assistant of the accounts examiner all records relating to the business of the licensee (including all records made and kept by the licensee under this Act) and (in the case of records stored electronically) produce any such record in written form, > > > > > (b) give the accounts examiner or any assistant of the accounts examiner all information relating to the records required to be produced under this section, > > > > > (c) produce to the accounts examiner or any assistant of the accounts examiner all authorities and orders to financial institutions and other documents that may be reasonably required. > > > (2) The licensee or associate is guilty of an offence if the licensee or associate, without reasonable excuse (proof of which lies on the licensee or associate)— > > > > > (a) refuses or fails to comply with a requirement under this section, or > > > > > (b) otherwise hinders, obstructs or delays an accounts examiner in the exercise or performance of the accounts examiner’s functions under this section. > > > > Maximum penalty—50 penalty units. > > **s 184:** Am 2013 No 3, Sch 1 \[18\].