Corporations Act 2001
An auditor of the licensee has a right of access at all reasonable times to the financial records or other records (including any register) of the licensee.
(a) from the licensee; or
(b) if the licensee is a body corporate - from any director, secretary or senior manager of the licensee;
such assistance and explanations as the auditor desires for the purposes of audit.
(a) refuse or fail to allow an auditor of the licensee access, in accordance with subsection (1), to financial records or other records of the licensee; or
(b) refuse or fail to give assistance, or an explanation, to an auditor of the licensee as and when required under subsection (2); or
(c) otherwise hinder, obstruct or delay an auditor of the licensee in the performance or exercise of the auditor's duties or powers.
Note: Failure to comply with this subsection is an offence (see subsection 1311(1) ).