Valid from 01/04/2005
27Additional publicity for immediate reportsE+W
This section has no associated Explanatory Notes
(1)This section applies where under section 22(5) an auditor has sent a report made under section 22(3) to a body.
(2)From the time when the report is received by the body any member of the public may—
(a)inspect the report at all reasonable times without payment;
(b)make a copy of the report or any part of it at all reasonable times without payment;
(c)require the body to supply him on payment of a reasonable sum with a copy of the report or any part of it.
(3)On receiving a report sent to it under section 22(5) a body must immediately—
(a)ensure that a notice is published in one or more newspapers circulating in the area of the body, and
(b)supply a copy of the report to every member of the body.
(4)The notice published under subsection (3) must—
(a)identify the subject-matter of the report, and
(b)state that any member of the public may inspect the report and make a copy of it or any part of it between such times and at such place or places as are specified in the notice.
(5)An auditor who has made a report under section 22(3) may—
(a)notify any person that he has made the report;
(b)supply a copy of the report or of any part of it to any person.
(6)A person who has custody of a report made under section 22(3) commits an offence if—
(a)he obstructs a person in the exercise of a right conferred by subsection (2)(a) or (b), or
(b)he refuses to comply with a requirement under subsection (2)(c).
(7)A person guilty of an offence under subsection (6) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(8)A body commits an offence if it fails to comply with a requirement of subsection (3).
(9)A body guilty of an offence under subsection (8) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(10)Nothing in this section affects the operation of section 24(4) to (7).