An auditor may exercise the powers in this regulation and carry out an audit in accordance with the EU Official Controls Regulations if so authorised by the Department.

For the purposes of carrying out an audit, an auditor may enter premises to which an inspector has a power of entry under relevant legislation (“audit premises”) as if the auditor were an inspector meeting the criteria for gaining such entry under that relevant legislation.

An auditor exercising a power of entry may be accompanied by any person whose assistance is reasonably required by the auditor.

An auditor may request such information from any person at any premises that is subject to an audit as may reasonably be required for purposes of the audit, and may inspect such records as may reasonably be required for those purposes.

An auditor may make or require copies of such records.

When exercising the powers conferred by this regulation an auditor must, upon request, produce evidence of authorisation under these Regulations.