A software tester should always have the means and opportunity to read the source code for the software being tested. I've had a number of jobs as a tester, and on some them, getting to read the source code was quite an ordeal.

I'm currently working on an integration project. We had a new Business Analyst join the team, and on his first week, one of the developers gave him a guided tour of the most relevant parts of the source code for one of the applications we are integrating. I tagged along. I had surfed some of this code, but I am not a Java expert by any means, and having the design and implementation explained by one of the developers that wrote the code was a great help in understanding how and why to test the integration of that application.

Imagine that. A BA and a tester learning about the code from a happy developer. I like my job.