Section 32

The auditor or any person authorised by the auditor may require any person to provide any information in that person’s possession or to which that person has access that the auditor considers necessary for the purposes of the auditor’s functions under this Act.

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 duties or the exercise of the powers of the auditor shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.[21