Regulation 87(1) An approved trustee of a registered scheme or service provider appointed or engaged for a scheme shall (a) allow the auditor of the scheme access to accounting records and other records relating to the scheme and to the approved trustee of the scheme that are in the person's possession;(b) give any information or explanation to the auditor when required by the auditor; and (c) not obstruct, hinder or delay the auditor in the performance of the auditor's duties or the exercise of the auditor's powers. (2) A person who contravenes sub-regulation (1) commits an offence and is liable on summary conviction to a fine of not less than one thousand and five hundred penalty units and not more than two thousand, five hundred and fifty penalty units or to a term of imprisonment of not more than five years or to both.