Singapore legislation
Clause 5
Clause 5
Amendment of section 35
Section 35 of the principal Act is hereby amended —
by deleting subsection (1) thereof and substituting therefor the following: —“(1) The accounts of the Board shall be audited by the Auditor-General or an auditor appointed annually by the Minister in consultation with the Auditor-General (hereinafter in this Act referred to as “the auditor”).”; and
by deleting subsection (4) thereof and substituting therefor the following: —“(4) Any person who, being required by the auditor under subsection (3) of this section to produce such book, deed, contract, account, voucher or other document or to appear before him and make and sign such statement or to furnish such information, fails without reasonable excuse to comply with the requisition or who otherwise hinders, obstructs or delays the auditor in the performance of his duties under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding five hundred dollars and in the case of a continuing offence to a further fine not exceeding one hundred dollars for every day or part thereof during which the offence is continued after conviction.”.