Part VII Finance

Accounts and audit

97B Furnishing of information and documents to Commission.

(1)

Without prejudice to any other provision of this Part of this Act, the Commission may require

F1(a)

any body whose accounts are required to be audited in accordance with this Part of this Act, and any officer or member of any such body F2;

(b)

any person who, by arrangement or agreement with any such body, is discharging any function of the body,

to furnish the Commission or any 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 Part of this Act of the Commission or of that person, including the carrying out of any study under section 97A of this Act.

(2)

Any person who without reasonable excuse fails to comply with a requirement imposed by subsection (1) above shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.