13. Failure to furnish information to auditor

The auditor or any person authorised by the auditor may require any person to furnish him or her with such information in the possession of that person or to which that person has access as the auditor considers necessary for the purposes of the auditor’s functions under this Act.

Any person who, without reasonable excuse, fails to comply with any requirement of the auditor under subsection (1) or who otherwise hinders, obstructs or delays the auditor in the performance of his or her duties 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.