(1) In exercising a power under this Act in relation to another person, an auditor must—(a) produce his or her identity card for the person’s inspection before exercising the power; or(b) have the identity card displayed so it is clearly visible to the person when exercising the power.
(2) However, if it is not practicable to comply with subsection (1) , the auditor must produce the identity card for the person’s inspection at the first reasonable opportunity.