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CORPORATIONS ACT 2001 No. 50, 2001 - SECT 1219
Auditor's right of access to records, information etc.
(1) An auditor of a futures broker has a right of access at all reasonable
times to the financial records and other records, including any register, of
the broker, and is entitled to require from the broker or, in the case of a
futures broker that is a body corporate, from any executive officer of the
broker, such information and explanations as the auditor desires for the
purposes of audit.
(2) A futures broker, or an executive officer of a futures broker that is a
body corporate, must not, without lawful excuse:
- refuse or fail to allow
an auditor of the broker access, in accordance with subsection (1), to
financial records or other records, including any register, of the broker; or
- refuse or fail to give information, or an explanation, as and when
required under subsection (1); or
- otherwise hinder, obstruct or delay an auditor of the broker in the
performance or exercise of the auditor's duties or powers.
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