In force2022 Revised EditionCurrent version · 2022 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Universiti Teknologi Brunei Act (Formerly Known as Institut Teknologi Brunei Act) · 2022 Revised Edition
Official textFrom Attorney General's Chambers, unchanged
The auditor or any person authorised by him may require any person to furnish him with such information in the possession of that person or to which that person has access as the auditor or the person authorised by him considers necessary for the purposes of his functions under this Act.
Any person who fails without reasonable excuse to comply with any requirement of the auditor under subsection (1) or who otherwise hinders, obstructs or delays the auditor in the performance of his duties or the exercise of his powers is guilty of an offence and liable on conviction to a fine not exceeding $1,000.
Presentation of financial statements and auditor’s report to Minister of