A person who is or was an auditor of a body corporate that is or
was a life company, a registered NOHC or a subsidiary of a life company or
registered NOHC may give information, or produce books, accounts or documents,
about the body to APRA if the person considers that doing so 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 .