88. For the purposes of any audit, report or statement under the provisions of sections 85 and 86, the auditor shall be entitled to free access to the books of account, securities, cash, bank accounts, vouchers, correspondence, records and documents of every description of the member whose affairs are being audited.
Every member hindering or obstructing the auditor in the free examination of the documents and things above mentioned, or refusing to place the same at his disposal or concealing or destroying the same, in whole or in part, or preventing the auditor in any other manner from freely making his audit, shall be guilty of an offence.
R. S. 1964, c. 274, s. 71.