APRA may require a person who is or was the insurer's auditor or actuary to disclose information, or hand over books, accounts or records, concerning the insurer (s 49); the auditor or actuary must comply and must not give false or misleading information (penalties up to 6 months' imprisonment or 100 penalty units). Separately, if the auditor or actuary has reasonable grounds to believe the insurer is or risks becoming insolvent, that a state of affairs may materially prejudice policyholders, or that the insurer has contravened the law in a way significantly affecting policyholders, the auditor or actuary must immediately notify APRA in writing (s 49A(2)-(3)). The entity's correlative duty is not to obstruct, and to positively enable, these duties: it gives the auditor and actuary full access to records and staff, does not restrict what they may tell APRA, and does not treat compliance with s 49 or s 49A as a breach of any confidentiality or engagement term.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.