Access to information and audit

(1) An operator, participant or payment service provider shall provide any information requested by the Central Bank and produce all books, minutes, accounts, cash instruments, securities, vouchers or any documents relating to its business or the business of its affiliates for the inspection of any examiner appointed by the Central Bank at the time and in the manner as the Central Bank or the examiner specifies. 35 (2) If the operator, participant or payment service provider provides information or produces any document pursuant to sub-section (1) which is false in any material particular, that operator, participant or payment service provider commits an (3) The Central Bank may conduct an audit or commission an independent auditor to conduct an audit of the accounts, books, documents and other records of an operator, participant or payment service provider– (a) once per annum; or (b) when issues arise that are of regulatory concern, and the operator, participant or payment service provider shall assist the Central Bank to the extent necessary for the purpose of enabling the Central Bank or its independent auditor to carry out an audit.