Every officer of a company, registered scheme or disclosing entity allows the auditor access to its books (including registers and documents generally) and gives the auditor any information, explanation or assistance the auditor requires under s 310 (strict liability offence). Officers of registrable superannuation entities have the same duty (s 312(3)).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.