Audit Commission Act 1998

14 Inspection of statements of accounts and auditors' reports

(1) A local government elector for the area of a body subject to audit, other than a health service body, may—

(a) inspect and make copies of any statement of accounts prepared by the body pursuant to regulations under section 27;

(b) inspect and make copies of any report, other than an immediate report, made to the body by an auditor; and

(c) require copies of any such statement or report to be delivered to him on payment of a reasonable sum for each copy.

(2) A document which a person is entitled to inspect under this section may be inspected by him at all reasonable times and without payment.

(3) A person who has the custody of any such document and—

(a) obstructs a person in the exercise of a right under this section to inspect or make copies of the document, or

(b) refuses to give copies of the document to a person entitled under this section to obtain them,

is guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(4) References in this section to copies of a document include references to copies of any part of it.