Singapore legislation
Clause 30
Clause 30
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 Board.
(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 in the possession of that person or to which that person has access as the auditor or the authorised person considers necessary for the purpose of his functions under this Act.
(4)
Any person who, without reasonable cause —
fails to comply with any requirement of the auditor or an authorised person under subsection (3); or
otherwise hinders, obstructs or delays the auditor or an 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 fine not exceeding $100 for every day or part thereof for which the offence continues after conviction.