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5.—(1) An auditor may exercise the powers in this regulation and carry out an audit in accordance with the EU Regulation if so authorised—
(a)in relation to carrying out an audit of the activities of a designated authority, by the designated authority; or
(b)in relation to carrying out an audit pursuant to regulation 6(2), by the Scottish Ministers.
(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 a power of entry may be accompanied by any person whose assistance is reasonably required by the auditor.
(4) Any person at an audit premises must provide such information as may reasonably be required for the purposes of the audit to an auditor, upon request.
(5) An auditor may inspect such records as may reasonably be required for the purpose of the audit and may make or require copies to be provided of such records.
(6) When exercising the powers conferred by this regulation, an auditor must, upon request, produce evidence of authorisation under these Regulations.
(7) This regulation does not apply where an auditor undertakes an audit in accordance with regulation 7.
6.—(1) The Scottish Ministers may require a designated authority to provide them with such information by a specified date about any audits it has carried out or undergone or which it plans to carry out or undergo.
(2) The Scottish Ministers may require an auditor to carry out an audit of a designated authority.
(3) The designated authority must provide such assistance to that auditor as may reasonably be required in order for the auditor to carry out the audit effectively.
7.—(1) The Scottish Ministers may require Food Standards Scotland to carry out an audit of a competent or designated authority for the purposes of the EU Regulation.
(2) The audit provisions of the Feed and Food Regulations apply, for the purposes of such an audit, as if—
(a)the undertaking of the audit were for the purpose referred to in regulations 8(1) and 9(1) of those Regulations; and
(b)the authority concerned were an enforcement authority to which regulation 7 of those Regulations applied.
(3) For the purposes of paragraph (2), the audit provisions of the Feed and Food Regulations are—
(a)regulations 8 and 9(1) to (8) and (10) (as read with regulation 10 of those Regulations); and
(b)regulation 11 of those Regulations.
(4) Regulations 17(2), (4) and (5)(c), 18(2) to (9), 19 to 21 and 45 to 50 of the Feed and Food Regulations apply where Food Standards Scotland carry out an audit under this regulation as if the audit were undertaken under those Regulations and enforced or executed by Food Standards Scotland.
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