Section 21

The auditor or any person authorised by him is entitled at all reasonable times to full and free access to all accounting and other records relating directly or indirectly to the financial transactions of the Fund.

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

The auditor may require any person to provide him with such information in the possession of that person or to which that person has access as the auditor considers necessary for the purposes of his functions under these

Rules.

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Any person who refuses or fails without any reasonable cause to allow the auditor access to any accounting and other records of the Fund 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 these Rules 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.