Singapore legislation
Clause 41
Clause 41
Powers of auditor
(1)
The auditor or any person authorised by him (referred to in this section as an authorised person) shall be 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 an authorised person may make copies of, or extracts from, any such accounting or other records.
(3)
The auditor or an authorised person may require any person to furnish him with such information which such person possesses or has access to as the auditor or authorised person considers necessary for the purpose of the functions of the auditor under this Act.
(4)
Any person who fails, without reasonable excuse, to comply with any requirement of the auditor or authorised person under subsection (3) or who otherwise hinders, obstructs or delays the auditor or authorised person in the performance of his duties or the exercise of his powers under this Act 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.