13AAdditional publicity for non-immediate reports

1

This section applies where under section 10(1) an auditor has sent a report that is not an immediate report to a body or its chairman, except where the body is a health service body.

2

The auditor may—

a

notify any person he thinks fit of the fact that he has made the report,

b

publish the report in any way he thinks fit, and

c

supply a copy of the report, or of any part of it, to any person he thinks fit.

3

From the time when the report is sent under section 10(1), but subject to subsection (4)—

a

the auditor shall ensure that any member of the public may—

i

inspect the report at all reasonable times without payment, and

ii

make a copy of the report or of any part of it;

b

any member of the public may require the auditor to supply him with a copy of the report, or of any part of it, on payment of a reasonable sum.

4

From the end of the period of one year beginning with the day when the report is sent under section 10(1), the obligations of the auditor under subsection (3)—

a

cease to be his obligations, but

b

become obligations of the Commission instead.