Inspection cooperation duties require intermediaries and their personnel to provide records, access, information, statements, and reasonable assistance. Every director, proprietor, partner, trustee, officer, employee and agent of an intermediary under inspection must produce relevant books, accounts, ... Summary
Inspection cooperation duties require intermediaries and their personnel to provide records, access, information, statements, and reasonable assistance.
Every director, proprietor, partner, trustee, officer, employee and agent of an intermediary under inspection must produce relevant books, accounts, telephone and electronic records, documents, statements and information within the required time. The intermediary must provide reasonable access to relevant premises and facilities for examination of records, supply relevant copies, and ensure that its personnel provide all reasonably required assistance. The inspecting authority may examine or record statements from specified managerial and employee personnel during inspection.
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