law: Co-Operative Societies Act 2008 
  138.
  
  Auditor’s right to inspect
  1.      Upon the demand of an
  
  auditor of a society the present or former directors, officers, employees or
  
  agents of the society shall furnish to the auditor—
  a.     
  
    such
  
  information and explanations; and
  b.    
  
    such
  
  access to records, documents, books, accounts and vouchers of the society, as
  
  are in the opinion of the auditor, necessary to enable him to make the
  
  examination and report required under section 137 and that the directors,
  
  officers, employees or agents are reasonably able to furnish.
  2.      Upon the demand of
  
  the auditor of a society, the directors of the society shall—
  a.     
  
    obtain
  
  from the present or former directors, officers, employees or agents of any
  
  member of the society that is a registered society the directors, officers,
  
  employees and agents are reasonably able to furnish and that are, in the
  
  opinion of the auditor, necessary to enable him to make the examination and
  
  report required under section 137; and
  b.    
  
    furnish
  
  the information and explanations so obtained to the auditor.
  3.      A former director,
  
  officer, employee or agent of a member who fails to comply with subsection (2),
  
  commits an offence and is liable on summary conviction to a fine of $500 or to
  
  a term of imprisonment of 3 months or to both and to a further fine of $50 for
  
  every day he fails to comply with that subsection after a conviction is first
  
  obtained.