An auditor's rights to information
Auditors are appointed by the members and are accountable to them. As a result it is important that auditors are given the information they consider relevant to the fulfilment of their duty to members.
A person commits an offence who knowingly or recklessly makes to an auditor of a company a statement (oral or written) that conveys or purports to convey any information or explanations which the auditor requires, or is entitled to require and is misleading, false or deceptive in a material particular.
The penalty under this section is a fine, or imprisonment or both.