Article 89 - Obstruction of Auditor

(1) An Investment Club, or any Officer of an Investment Club, or any person acting under the direction or authority of such an Investment Club or Officer, must not engage in conduct, including without limitation the:
a. destruction or concealment of Documents;
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 where the Investment Club, Officer or other person knows or ought to have known that such conduct could, if successful, have the effect referred to in Article 89(2).
(2) For the purposes of Article 89(1), the effect referred to in this paragraph is:
a. to obstruct the auditor in the exercise of any powers under these Regulations; or
b. to result in the rendering of the accounts of the Investment Club or the auditor's report materially misleading.
Derived (as from 20th December 2016).