An auditor shall have a right of access at all reasonable times to all such documents relating to the accounts of a local authority F1or health service body as it appears to him to be necessary to examine for the purpose of auditing those accounts under this Part of this Act and shall be entitled to require from any officer of that authority F2or body or any other person holding or accountable for any such document such information and explanation as he thinks necessary for the said purpose and, if he thinks it necessary for providing any such information or explanation, to require any such officer or other person to attend before him in person and produce any such documents.

In the case of a recognised fund-holding practice, the reference in subsection (1) above to documents includes a reference to documents relating to all the accounts and records of the members of the practice, whether or not relating to an allotted sum.

Without prejudice to subsection (1) above, every local authority F4and health service body shall provide an auditor with every facility and all information which he may reasonably require for the purpose of auditing their accounts.

If any person wilfully or negligently fails to comply with any requirement of an auditor under subsection (1) above, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding F5level 3 on the standard scale and to an additional fine not exceeding £20 for each day on which the offence continues after conviction thereof.