Northern Territory Consolidated Acts Northern Territory Consolidated Acts28A. Audit
(1) The Commissioner may appoint a person to carry out an audit of the books, accounts, records and other documents of an agent that relate to the conduct of the agent's business.
(2) The Commissioner must not appoint a person under subsection (1) unless he or she is satisfied that the person is suitably qualified or has suitable experience to enable him or her to conduct the audit.
(3) In conducting an audit, the person -
(a) is entitled at all reasonable times to full and free access to a licensee's books, accounts and records as necessary to complete the audit;
(b) may request the agent or the manager of a place where the agent is carrying on business to answer a question or to produce any document relating to the agent's records that is under his or her custody or control; and
(c) may make copies of or take extracts from a book, account or record or other document to which the auditor has access or that is produced for the auditor.
(4) The costs and expenses of the person carrying out the audit are payable by and recoverable from the agent.
(5) A person must not hinder, obstruct or interfere with a person appointed under subsection (1) who is carrying out an audit in the proper manner.
Penalty: 100 penalty units or imprisonment for 12 months.