Audit Commission Act 1998

15 Inspection of documents and questions at audit

(1) At each audit under this Act, other than an audit of accounts of a health service body, any persons interested may—

(a) inspect the accounts to be audited and all books, deeds, contracts, bills, vouchers and receipts relating to them, and

(b) make copies of all or any part of the accounts and those other documents.

(2) At the request of a local government elector for any area to which the accounts relate, the auditor shall give the elector, or any representative of his, an opportunity to question the auditor about the accounts.

(3) Nothing in this section entitles a person—

(a) to inspect so much of any accounts or other document as contains personal information about a member of the staff of the body whose accounts are being audited; or

(b) to require any such information to be disclosed in answer to any question.

(4) For the purposes of subsection (3), information is to be regarded as personal information about a member of a body’s staff if it relates specifically to a particular individual and is available to the body for reasons connected with the fact—

(a) that that individual holds or has held an office or employment under that body; or

(b) that payments or other benefits in respect of an office or employment under any other person are or have been made or provided to that individual by that body.

(5) For the purposes of subsection (4)(b), payments made or benefits provided to an individual in respect of an office or employment include any payment made or benefit provided to him in respect of his ceasing to hold the office or employment.