Irish Collective Asset-Management Vehicles Act 2015
Auditor’s access to records
128. (1) The auditor of an ICAV shall have a right of access at all times to the ICAV’s accounting records and is entitled to require from the ICAV’s officers such information and explanations as they think necessary for the performance of their duties as auditors.
(2) An officer of an ICAV who knowingly makes to an ICAV’s auditor a statement (whether written or oral) which—
(a) conveys or purports to convey any information or explanations which the auditor requires, or is entitled to require, as auditor of the ICAV, and
(b) is misleading, false or deceptive in a material particular,
commits a category 2 offence.