A person who is or was an auditor or actuary of:
(a) a general insurer; or
(b) an authorised NOHC; or
(c) a subsidiary of a general insurer or authorised NOHC;
may give information, or produce books, accounts or documents, to APRA about the insurer, NOHC or subsidiary if the person considers that giving the information, or the production of the books, accounts or documents, will assist APRA in performing its functions under this Act, the Financial Sector (Collection of Data) Act 2001 or the Financial Accountability Regime Act 2023 .