Corporations (Aboriginal and Torres Strait Islander) Act 2006

CHAPTER 7 - RECORD KEEPING, REPORTING REQUIREMENTS AND BOOKS  

PART 7-3 - REPORTING REQUIREMENTS  

Division 339 - Audit of financial reports  

Subdivision 339-E - Auditor ' s powers and duties  

SECTION 339-95   ASSISTING AUDITOR  

339-95(1)    
An officer of an Aboriginal and Torres Strait Islander corporation must:

(a)    allow the auditor access to the books of the corporation; and

(b)    give the auditor any information, explanation or assistance required under section 339-85 .

Penalty: 25 penalty units or imprisonment for 6 months, or both.

Note:

Books include registers and documents generally (not only the accounting " books " ) (see the definition of books in section 700-1 ).

339-95(2)    
An offence against subsection (1) is an offence of strict liability.

Note:

For strict liability , see section 6.1 of the Criminal Code .