Section 134

(1)

An operator of a collective investment scheme or a trustee must take reasonable steps to ensure that it and the employees of the collective investment scheme 267

{a) provide such assistance as the auditor reasonably requires to discharge his duties;

{b)

give the auditor right of access at all reasonable times to relevant records and information;

do not interfere with the auditor's ability to discharge its duties;

do not provide false or misleading information to the auditor; and

An operator of a collective investment scheme or a trustee must, in writing, require any person to whom the operator has delegated any activities or outsourced any functions to co-operate with the collective investment scheme's auditor in accordance with sub-regulation (1){a) to {e).