Commonwealth Numbered Acts

CORPORATIONS ACT 1989 No. 109 of 1989 - SECT 333

333. (1) An officer of a body corporate shall not, without lawful excuse,
refuse or fail to allow an auditor of the body or of its holding company
access, in accordance with the provisions of this Act, to any accounting
records and other records, including registers, of the body in the officer's
possession, or to give any information or explanation as and when required
under those provisions or otherwise hinder, obstruct or delay an auditor in
the performance of the auditor's duties or the exercise of the auditor's
powers.

(2) An auditor of a body corporate who refuses or fails without lawful excuse
to allow an auditor of a holding company of the body corporate access, in
accordance with the provisions of this Act, to any accounting records and
other records, including registers, of the body corporate in the auditor's
custody or control, or to give any information or explanation as and when
required under those provisions, or otherwise hinders, obstructs or delays an
auditor in the performance of the auditor's duties or the exercise of the
auditor's powers, contravenes this subsection.