Singapore legislation
Clause 47
Clause 47
Powers of auditor, etc.
An independent auditor, a person or body of persons, as the case may be, appointed by the Minister to examine and audit the books, accounts and records of and securities held by a dealer may for the purpose of carrying out such examination and audit —
examine on oath the dealer concerned and, where the dealer carries on business in partnership any of the members of the partnership or where the dealer is a company, any director, manager or secretary of that company and any of the dealer’s servants and agents and any other auditor appointed under this Act in relation to those books, accounts, records and securities;
employ such persons as he considers necessary; and
by instrument in writing under his hand authorize any person employed by him to do, in relation to such examination and audit, any act or thing that he could himself do in his capacity as auditor, except to examine any person on oath or to exercise the powers conferred by this paragraph.