(1) An auditor must, before entering a building, an area or an associated place under a monitoring warrant:
(a) announce that he or she is authorised to enter the building, area or associated place; and
(b) show his or her identity card to the occupier of the building, area or associated place, or to another person who apparently represents the occupier, if the occupier or other person is present in the building, area or associated place; and
(c) give any person in the building, area or associated place an opportunity to allow entry to the building, area or associated place.
(2) However, an auditor is not required to comply with subsection (1) if he or she believes on reasonable grounds that immediate entry to the building, area or associated place is required to ensure that the effective execution of the warrant is not frustrated.
(3) If:
(a) an auditor does not comply with subsection (1) because of subsection (2); and
(b) the occupier of the building, area or associated place, or another person who apparently represents the occupier, is present in the building, area or associated place;
the auditor must, as soon as practicable after entering the building, area or associated place, show his or her identity card to the occupier or other person.