Modifications etc. (not altering text)
C1Pt. II: Power to apply conferred (31.8.2000) by 1997 c. 25, s. 59D(4)(b) (as inserted (31.8.2000) by 1999 c. 22, s. 83(2) (with Sch. 14 para. 7(2)); S.I. 2000/1920, art. 3(b))
Pt. II (ss. 2-32) applied (with modifications) (1.4.2001) by S.I. 2001/734, art. 2
Pt. II (ss. 2-32) modified (1.4.2001) by S.I. 2001/734, art. 3
C2Pt. II modified (5.3.2008) by The Cheshire (Structural Changes) Order 2008 (S.I. 2008/634), arts. 1, 9(9)(a)
C3Pt. II modified (28.3.2008) by The Bedfordshire (Structural Changes) Order 2008 (S.I. 2008/907), arts. 1, 20(7)(a)
(1)An auditor has a right of access at all reasonable times to every document relating to a body subject to audit which appears to him necessary for the purposes of his functions under this Act.
[F1(1A)The right conferred by subsection (1) includes power to inspect, copy or take away the document.]
(2)An auditor may—
(a)require a person holding or accountable for any such document to give him such information and explanation as he thinks necessary for the purposes of his functions under this Act; and
(b)if he thinks it necessary, require the person to attend before him in person to give the information or explanation or to produce the document.
F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)Without prejudice to subsection (2), the auditor may—
(a)require any officer or member of a body subject to audit to give him such information or explanation as he thinks necessary for the purposes of his functions under this Act; and
(b)if he thinks it necessary, require the officer or member to attend before him in person to give the information or explanation.
[F3(4A)In relation to a document kept in electronic form, the power in subsection (2)(b) to require a person to produce a document includes power to require it to be produced in a form in which it is legible and can be taken away.
(4B)In connection with inspecting such a document, an auditor—
(a)may obtain access to, and inspect and check the operation of, any computer and associated apparatus or material which he considers is or has been used in connection with the document;
(b)may require a person within subsection (4C) to afford him such reasonable assistance as he may require for that purpose.
(4C)A person is within this subsection if he is—
(a)the person by whom or on whose behalf the computer is or has been used; or
(b)a person having charge of, or otherwise concerned with the operation of, the computer, apparatus or material.]
(5)Without prejudice to subsections (1) to [F4(4C)], every body subject to audit shall provide the auditor with every facility and all information which he may reasonably require for the purposes of his functions under this Act.
(6)A person who without reasonable excuse [F5obstructs the exercise of any power conferred by this section or] fails to comply with any requirement of an auditor under [F6this section] is guilty of an offence and liable on summary conviction—
(a)to a fine not exceeding level 3 on the standard scale, and
(b)to an additional fine not exceeding £20 for each day on which the offence continues after conviction for that offence.
(7)Any expenses incurred by an auditor in connection with proceedings for an offence under subsection (6) alleged to have been committed in relation to the audit of the accounts of any body, so far as not recovered from any other source, are recoverable from that body.
Textual Amendments
F1S. 6(1A) inserted (31.1.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), ss. 151(1)(a), 245(5); S.I. 2008/172, art. 2(1)(b)
F2S. 6(3) repealed (1.10.1999 (E.) and 1.4.2000 (W.)) by 1999 c. 8, s. 65(2), Sch. 5; S.I. 1999/2540, art. 2(1)(a) Sch. 1 (with saving in S.I 1999/2541, art. 10); S.I. 2000/1041, art. 2(d), Sch.
F3S. 6(4A)-(4C) inserted (31.1.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), ss. 151(1)(b), 245(5); S.I. 2008/172, art. 2(1)(b)
F4Word in s. 6(5) substituted (31.1.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), ss. 151(1)(c), 245(5); S.I. 2008/172, art. 2(1)(b)
F5Words in s. 6(6) inserted (31.1.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), ss. 151(1)(d)(i), 245(5); S.I. 2008/172, art. 2(1)(b)
F6Words in s. 6(6) substituted (31.1.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), ss. 151(1)(d)(ii), 245(5); S.I. 2008/172, art. 2(1)(b)
Modifications etc. (not altering text)
C4S. 6(1)(2)(4)-(7) extended (1.4.2000) by 1999 c. 27, s. 7(3); S.I. 1999/2169, art. 4(2), Sch. 3; S.I. 1999/2815, art. 3