Document ID: chunk:federal_register_of_legislation:C2021A00073:clause:2_55
Version: federal_register_of_legislation:C2021A00073
Segment Type: clause
Provision Reference: sch 2 cl 55
Character Range: 33078–33655

55  Powers of auditors
 (1) For the purpose of conducting an audit, an auditor may request a person who the auditor reasonably believes has information or documents that are relevant to the audit to answer questions, provide information in writing, or produce the documents.
Note: A person may commit an offence or be liable to a civil penalty if the person provides false or misleading information or documents (see sections 137.1 and 137.2 of the Criminal Code).
 (2) An auditor may make copies of, or take extracts from, a document or record produced under subsection (1).