Singapore legislation
Regulation 21
Regulation 21
Powers of Auditor-General and auditor
Subregulation 1
The Auditor-General and, where the Auditor-General is not the auditor, the auditor 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.
Subregulation 2
The Auditor-General and, where the Auditor-General is not the auditor, the auditor may make copies of or extracts from any such accounting and other records.
Subregulation 3
The Auditor-General may require any person to furnish him with any information relating, directly or indirectly, to the SAVER-Premium Fund —
which is in the possession of that person; or
to which that person has access,as the Auditor-General considers necessary for the purposes of the functions of the auditor under the Act or these Regulations or the functions of the Auditor-General.
Subregulation 4
Any person who fails, without any reasonable cause, to comply with any requirement of the Auditor-General under paragraph (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.