Singapore legislation
Section 38
Section 38
Powers of auditor
(1)
A public body must, as soon as practicable after the close of each financial year but not later than the time (if any) delimited in its constitutional Act, prepare and submit the financial statements in respect of that year to the auditor of the public body, who must audit and report on them.
(2)
For the purpose of auditing and reporting on the financial statements submitted under subsection (1), the auditor of the public body, or a person authorised by the auditor for that purpose (called in this section an authorised person), 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 public body;
to make copies of or take extracts from any of those accounting and other records; and
to require any person to furnish the auditor or authorised person with any information in the possession of that person, or to which that person has access, that the auditor or authorised person considers necessary for the purposes of the auditor’s functions under this Act.
(3)
A person —
who, without any reasonable cause, fails to comply with any requirement of the auditor of the public body or an authorised person under subsection (2); or
who otherwise hinders, obstructs or delays the auditor or the authorised person in the performance of his or her functions or the exercise of his or her powers,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.
(4)
This section does not apply to or in relation to a Group 1B public body.