Northern Territory Consolidated Acts Northern Territory Consolidated Acts61. Furnishing of documents, information, &c.
Where an auditor requires a licensed agent for the purpose of an audit of the agent's accounting records relating to trust moneys, the licensed agent shall:
(a) produce to the auditor all receipt and other books, accounts, securities and other documents and papers in the agent's possession relating in any way to trust moneys received or paid by the agent or relating to the transactions in respect of which such moneys were received or paid during the prescribed period to which the audit relates; and
(b) furnish to the auditor such information and answer such questions relating to those receipt and other books, accounts, securities and other documents and papers and in relation to transactions by the agent in the course of the agent's business as a licensed agent, as the auditor requires.
Penalty: If the offender is a natural person - 50 penalty units or imprisonment for 6 months.
If the offender is a body corporate - 250 penalty units.