Document ID: chunk:federal_register_of_legislation:C2023A00111:clause:3_100z
Version: federal_register_of_legislation:C2023A00111
Segment Type: clause
Provision Reference: sch 3 cl 100Z
Character Range: 81966–83240

100Z  Auditor's right of access to records, information etc.
 (1) An auditor who prepares a trust account audit report for the purposes of this Division in relation to an eligible water market intermediary has a right of access at all reasonable times to the financial records of the eligible water market intermediary for purposes relating to the trust account audit report.
 (2) The auditor is entitled to require any assistance and explanations that the auditor requires for purposes relating to the trust account audit report:
 (a) from the eligible water market intermediary; or
 (b) if the eligible water market intermediary is a body corporate—from any director, secretary or senior manager of the body corporate.
 (3) The eligible water market intermediary, director, secretary or senior manager must not:
 (a) refuse or fail to allow the auditor access, in accordance with subsection (1), to financial records of the eligible water market intermediary; or
 (b) refuse or fail to give assistance, or an explanation, to the auditor as and when required under subsection (2); or
 (c) otherwise hinder, obstruct or delay the auditor in the performance or exercise of the auditor's duties or powers.
Civil penalty: 600 penalty units.

Division 6—Public warning notices