Section 38: Duties of a person undergoing audit

Any person undergoing audit shall -
a assist the auditors, as may be required;
b allow access to all parts of his facilities, to the goods, books, documents, electronic records and means of transport;
c present all documents and electronic records required by the auditors, and comply with the auditors' request within a reasonable time; and
d be represented by a person of his choice, who shall be able to provide all the required information.