Article 44 - Obstruction of auditor
Limited Liability Partnership, or any Member, or any person acting under the direction or authority of such a Limited Liability Partnership or Member, shall not engage in conduct, including without limitation, the:
(A) destruction or concealment of
(B) coercion, manipulation, misleading, or influencing of the auditor;
(C) failure to provide access to information or
Documents specified by the auditor; or
(D) failure to give any information or explanation which the person is able to give
Limited Liability Partnership, Member or other person knows or ought to know that such conduct could, if successful, have the effect referred to in Article 44(2).
(2) For the purposes of Article 44(1), the effect referred to in this paragraph is:
(A) to obstruct the auditor in the exercise of any powers under this Part 9; or
(B) to result in the rendering of the accounts of the
Limited Liability Partnership or the auditor's report materially misleading.