Singapore legislation
Section 28
Section 28
Powers of auditor
(1)
The auditor or any person authorised by him is entitled at all reasonable times to full and free access to all accounting and other records relating, directly or indirectly, to the financial transactions of the Authority.
(2)
The auditor or a person authorised by him may make copies of, or extracts from, any such accounting or other records.
(3)
The auditor or any person authorised by him may require any person to furnish him with such information which such person possesses or has access to as the auditor or any duly authorised person considers necessary for the purpose of the functions of the auditor under this Act.
(4)
Any officer of the Authority who refuses or fails without any reasonable cause to allow the auditor access to any accounting and other records of the Authority in his custody or power or to give any information possessed by him as and when required 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; and
in the case of a continuing offence, to a further fine not exceeding $100 for every day or part thereof during which the offence continues after conviction.