Section 25

The auditor or any person authorised by him shall be entitled at all reasonable time to full and free access to all accounting and other records relating, directly or indirectly, to the financial transactions of the Institute.

The auditor or a person authorised by him may make copies of, or make extracts from, any such accounting and other records.

The auditor or any person authorised by him may require any person to furnish him with such information which that person possesses or has access to as the auditor or any duly authorised person considers necessary for the purposes of the functions of the auditor under this Act.

Any person who refuses or fails without any reasonable cause to allow the auditor access to any accounting and other records of the institution in his custody or power or to give any information possessed by him as and when required or who otherwise hinders, obstructs or delays the auditor in the performance of his duties or the exercise of his powers under this Act is guilty of an offence and liable on conviction to a fine not exceeding $1,000

and, in the case of a continuing offence, to a further fine not exceeding $100

for every day or part thereof during which the offence continues after conviction.