s 12 Failure to furnish information to auditor
12.—(1) The auditor or any person authorised by the auditor (called in this section the authorised person) may require any person to furnish the auditor or authorised person with such information in the possession of that person required or to which that person required has access as the auditor considers necessary for the purposes of the auditor’s functions under this Act. (2) Any person who, without reasonable excuse, fails to comply with any requirement of the auditor under subsection (1) or who otherwise hinders, obstructs or delays the auditor in the performance of the auditor’s duties or the exercise of the auditor’s powers shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.