Commonwealth Consolidated Acts(1) The Inspector‑General may, on his or her own initiative or at the request of a creditor or the bankrupt, audit an account referred to in section 173 or cause it to be audited by an appropriate person.
(5) For the purposes of an audit under this section, the trustee shall produce to the person carrying out the audit as and when required such books and information as that person requires.
Penalty: 5 penalty units.
(5A) Subsection (5) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .
(6) The cost of an audit under this section shall be borne by the estate.
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