123D Auditors’ powers

(1)

An auditor may exercise the powers in this section for the purposes of an audit.

(2)

The Director-General may give the approved organisation that is to be audited a written notice to appear before an auditor at a time and place specified in the notice.

(3)

If the Director-General acts under subsection (2), the auditor may require the approved organisation to answer all questions relating to the audit put to the organisation.

(4)

An auditor may examine the systems, processes, and records of the approved organisation.

(5)

The approved organisation must ensure that the auditor—

(a)

has full access to all books and records in the possession or under the control of the organisation and to any place where any such books or records are kept; and

(b)

is able to examine or audit any books or records, and take copies or extracts from them; and

(c)

has full access to facilities (for example, animal shelters) that are maintained so that the organisation can fulfil its duties under this Act, and is able to take samples and records from facilities and animals kept there as provided in section 127; and

(d)

has full access to any other thing that relates to the organisation’s performance of duties under this Act and the organisation’s ability to meet the criteria set out in section 122(1).

Section 123D: inserted, on 10 May 2015, by section 45 of the Animal Welfare Amendment Act (No 2) 2015 (2015 No 49).