Document ID: chunk:federal_register_of_legislation:C2025C00135:section:88b
Version: federal_register_of_legislation:C2025C00135
Segment Type: section
Provision Reference: s 88B
Character Range: 186192–187269

88B  Duty of auditor to give information when required
 (1) APRA may, by written notice given to a person who is, or was, an auditor of a life company, require the person:
 (a) to give APRA information about the life company; or
 (b) to produce books, accounts or documents about the life company;
if APRA considers that the giving of the information, or the production of the books, accounts or documents, will assist APRA in performing APRA's functions under this Act, the Financial Sector (Collection of Data) Act 2001 or the Financial Accountability Regime Act 2023.
 (2) The person must comply with the notice and, in doing so, must not give APRA information that is false or misleading.
 (3) A person commits an offence if the person contravenes subsection (2).
Penalty: Imprisonment for 6 months or 100 penalty units, or both.
 (4) A person commits an offence if the person contravenes subsection (2).
Penalty: 60 penalty units.
 (5) An offence against subsection (4) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.