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Public Finance and Accountability (Scotland) Act 2000
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24Access to documents and information
This section has no associated Explanatory Notes
(1)For the purposes of the audit of an account under sections 21 and 22 the auditor is entitled to—
(a)have access at all reasonable times to any document in the possession, or under the control, of the body or office-holder who prepared the account which the auditor may reasonably require,
(b)require from any person holding, or accountable for, any such document any assistance, information or explanation which the auditor reasonably thinks necessary,
(c)require the body or office-holder who prepared the account to provide, at times specified by the auditor, accounts of such of the transactions of the body or office-holder as the auditor may specify.
(2)For those purposes the auditor is also entitled to—
(a)have access at all reasonable times to any document in the possession, or under the control, of a relevant person which the auditor may reasonably require,
(b)require from a relevant person any assistance, information or explanation which the auditor reasonably thinks necessary for those purposes.
(3)For the purposes of an examination under section 23 the examiner is entitled to—
(a)have access at all reasonable times to any document in the possession, or under the control, of the body or office-holder in question which the examiner may reasonably require,
(b)require from any person holding, or accountable for, any such document any assistance, information or explanation which the examiner reasonably thinks necessary,
(c)require the body or office-holder to provide, at times specified by the examiner, accounts of such of the transactions of the body or office-holder as the examiner may specify.
(4)For those purposes the examiner is also entitled to—
(a)have access at all reasonable times to any document in the possession, or under the control, of a relevant person which the examiner may reasonably require,
(b)require from a relevant person any assistance, information or explanation which the examiner reasonably thinks necessary for those purposes.
(5)In subsections (2) and (4) “relevant person” means a person specified, or of a class specified, by the Scottish Ministers by order.
(6)An order under subsection (5) may—
(a)specify different persons, or classes of person, in relation to subsections (2) and (4),
(b)provide for those subsections, or either of them, to apply to any specified person or class of person with such modifications as the order may specify.
(7)In this section “document” means anything in which information is recorded in any form.
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