Singapore legislation
Regulation 18
of Home Affairs Uniformed Services (INVEST Fund) Regulations
Regulation 18
Powers of auditor
Subregulation 1
The auditor is 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 may make copies of or take extracts from any such accounting or other records.
Subregulation 3
The auditor 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 considers necessary for the purposes of his functions under the Act and these Regulations.
Subregulation 4
Any person who fails, without reasonable cause, to comply with any requirement of the auditor referred to under paragraph (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.