22 Auditors' right to documents and information
Local Audit and Accountability Act 2014 (2014 c 2) | Legislation

22  Auditors' right to documents and information

(1)     A local auditor has a right of access at all reasonable times to every document (an “audit document”) that—

(a)     relates to a relevant authority or an entity connected with a relevant authority, and

(b)     the auditor thinks is necessary for the purposes of the auditor's functions under this Act.

(2)     This includes power to inspect, copy or take away an audit document.

(3)     A local auditor may—

(a)     require a person holding or accountable for, or who has at any time held or been accountable for, an audit document to provide such information or explanation as the auditor thinks is necessary for the purposes of this Act, and

(b)     if the auditor thinks it necessary, require the person to meet the auditor to give the information or explanation or (if the person holds or is accountable

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