- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)For the purposes of the audit of an account under sections 21 and 22 the auditor is entitled to—
(a)have access at all reasonable times to any document in the possession, or under the control, of the body or office-holder who prepared the account which the auditor may reasonably require,
(b)require from any person holding, or accountable for, any such document any assistance, information or explanation which the auditor reasonably thinks necessary,
(c)require the body or office-holder who prepared the account to provide, at times specified by the auditor, accounts of such of the transactions of the body or office-holder as the auditor may specify.
(2)For those purposes the auditor is also entitled to—
(a)have access at all reasonable times to any document in the possession, or under the control, of a relevant person which the auditor may reasonably require,
(b)require from a relevant person any assistance, information or explanation which the auditor reasonably thinks necessary for those purposes.
(3)For the purposes of an examination under section 23 the examiner is entitled to—
(a)have access at all reasonable times to any document in the possession, or under the control, of the body or office-holder in question which the examiner may reasonably require,
(b)require from any person holding, or accountable for, any such document any assistance, information or explanation which the examiner reasonably thinks necessary,
(c)require the body or office-holder to provide, at times specified by the examiner, accounts of such of the transactions of the body or office-holder as the examiner may specify.
(4)For those purposes the examiner is also entitled to—
(a)have access at all reasonable times to any document in the possession, or under the control, of a relevant person which the examiner may reasonably require,
(b)require from a relevant person any assistance, information or explanation which the examiner reasonably thinks necessary for those purposes.
(5)In subsections (2) and (4) “relevant person” means a person specified, or of a class specified, by the Scottish Ministers by order.
(6)An order under subsection (5) may—
(a)specify different persons, or classes of person, in relation to subsections (2) and (4),
(b)provide for those subsections, or either of them, to apply to any specified person or class of person with such modifications as the order may specify.
(7)In this section “document” means anything in which information is recorded in any form.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys