Singapore legislation
Clause 30
Clause 30
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 Agency.
(2)
The auditor or any 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 that person authorised by him considers necessary for the purpose of the functions of the auditor under this Act.
(4)
Any officer of the Agency who —
refuses or fails without any reasonable cause to allow the auditor or any person authorised by the auditor access to any accounting and other records of the Agency in his custody or power;
refuses or fails without any reasonable cause to give any information possessed by him as and when required by the auditor or person authorised by the auditor; or
hinders, obstructs or delays the auditor or any person authorised by the auditor in the performance of his duties or the exercise of his 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.