Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated ActsAn officer of an incorporated association must not, without lawful excuse—
(a) refuse or fail to allow an auditor of the association access, for the purpose of auditing the accounts of the association, to any accounting or other records of the association in the officer's custody or control; or
(b) refuse or fail to give the auditor, within a reasonable time, any information or explanation required by the auditor that is within the knowledge of the officer; or
(c) otherwise hinder, obstruct or delay an auditor in the performance of his or her duties or the exercise of his or her powers as auditor of the association.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.