(1)Without prejudice to any other provision of this Act, the Commission may require—
(a)any body subject to audit, and
(b)any officer or member of such a body,
to provide the Commission or a person authorised by it with all such information as the Commission or that person may reasonably require for the discharge of the functions under this Act of the Commission or of that person, including the carrying out of any study under section 33 or 34.
(2)Subsection (1) does not apply to functions under section 36.
(3)For the purpose of assisting the Commission to maintain proper standards in the auditing of the accounts of a body subject to audit the Commission may require that body to make available for inspection by or on behalf of the Commission—
(a)the accounts concerned; and
(b)such other documents relating to the body as might reasonably be required by an auditor for the purposes of the audit.
(4)A person who without reasonable excuse fails to comply with a requirement of the Commission under subsection (1)(b) is guilty of an offence and liable on summary conviction—
(a)to a fine not exceeding level 3 on the standard scale, and
(b)to an additional fine not exceeding £20 for each day on which the offence continues after conviction for that offence.
(5)Any expenses incurred by the Commission in connection with proceedings for an offence under subsection (4) alleged to have been committed by an officer or member of a body, so far as not recovered from any other source, are recoverable from that body.