Section 145Powers of auditors

s. 145

145. Powers of auditors The auditor so appointed may,- (a) by written summons, require the production before him of any document which he may consider necessary for the proper conduct of the audit; (b) by written summons, require any persons having the custody or control of, or being accountable for, any such documents to appear in person before him; and (c) require any person so appearing before him to make and sign a declaration with respect to any such document, to answer any questions, or to prepare and submit any statement.