(1) A director of a company under restructuring must:
(a) attend on the restructuring practitioner; and
(b) give the restructuring practitioner information about the company's business, property, affairs and financial circumstances; and
(c) allow the restructuring practitioner to inspect and take copies of the company's books;
at the times and in the manner reasonably required by the restructuring practitioner .
(2) A person must not fail to comply with subsection (1).
(3) An offence based on subsection (1) is an offence of strict liability.
(4) Subsection (3) does not apply to the extent that the person has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to the matter in subsection (4), see subsection 13.3(3) of the Criminal Code .