28Audit of accounts

28 Audit of accounts

(1) The accounts of the Controller and Public Trustee shall be subject to audit by the Auditor-General.

(2) The Auditor-General, or any person thereto authorized in writing by the Auditor-General, may, in any case where he deems it necessary so to do, in connexion with the audit of the accounts of the Controller and Public Trustee, call upon any person firm or company to produce for inspection any books or documents held by that person firm or company which relate to any property, rights or interests in which the Public Trustee is interested and to furnish any explanations required by the Auditor-General or person so authorized, in connection with any such property, rights or interests.

(3) Any such person, firm or company, who or which, on being required, in pursuance of this regulation, to produce any such books or documents, or to furnish any such explanations, refuses or fails to do so, shall be guilty of an offence against these Regulations.