No. Information requested by AGO for audit within its legal mandate must be produced. The law (Audit Act) empowers the Auditor-General to have access to all information he requires for the discharge of his duty. If information requested for an audit is not released to AGO, the non-disclosure of information may be reported in the Auditor-General's report to the President and Parliament. The financial statements of the auditee, if affected, may also be qualified. Where an auditee has concerns on the release of a particular piece of information (e.g. highly classified information), he should explain such concerns in writing to AGO. Where appropriate, arrangements could be made to restrict access to the information to a more senior AGO officer, including the Auditor-General in person if necessary. The procedure for this is embodied in the "Protocol of AGO's Audit" issued to all ministries and statutory boards on commencement of an audit.