40Powers of auditor

40 Powers of auditor (1) The auditor: (a) is entitled at all reasonable times to full and free access to a licensee's accounts and records as necessary to complete an audit; (b) may request the licensee, the licensee's agent or operator or an employee of the licensee to answer a question or to produce any document relating to the licensee's records that is under his or her custody or control; and (c) may make copies of or take extracts from a record or other document to which the auditor has access or that is produced for the auditor. (2) A person must not hinder, obstruct or interfere with the auditor in the proper conduct of an audit under section 39.