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7.—(1) An auditor may exercise the powers in this regulation if the auditor is authorised–
(a)by a competent authority designated under these Regulations to carry out an audit of its activities; or
(b)by the Scottish Ministers to carry out an audit pursuant to regulation 8(3).
(2) For the purposes of carrying out an audit, an auditor may enter premises to which an inspector has a power of entry under relevant legislation (“audit premises”) as if the auditor were an inspector meeting the criteria for gaining such entry under that relevant legislation.
(3) An auditor exercising power of entry may be accompanied by any person whose assistance the auditor reasonably requires.
(4) An auditor may request such information from any person at any audit premises as the auditor reasonably requires for purposes of the audit, and may inspect such records as the auditor reasonably requires for those purposes.
(5) An auditor may make or require copies of such records.
(6) When exercising the powers conferred by this regulation an auditor shall upon request produce evidence of the auditor’s authorisation under these Regulations.
(7) This regulation shall not apply where regulation 9 applies.
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