Part III

Accounting requirements for registered parties

Statements of accounts

Supplementary provisions about auditors.
44
1
An auditor appointed to carry out an audit under section 43—
a
has a right of access at all reasonable times to the party’s books, documents and other records; and
b
is entitled to require from the treasurer or any other officer of the party, or from any former treasurer or officer of the party, such information and explanations as he thinks necessary for the performance of his duty as auditor.
2
If any person fails to provide an auditor with any access, information or explanation to which the auditor is entitled by virtue of subsection (1), the Commission may give that person such written directions as they consider appropriate for securing that the default is made good.
3
A person guilty of disobedience to any directions of the Commission under subsection (2) may, on the application of the Commission to the High Court or the Court of Session, be dealt with as for disobedience to an order of that Court.
4
A person commits an offence if he knowingly or recklessly makes to an auditor appointed to carry out an audit under section 43 a statement (whether written or oral) which—
a
conveys or purports to convey any information or explanation to which the auditor is entitled by virtue of subsection (1), and
b
is misleading, false or deceptive in a material particular.
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 44(5) repealed (31.12.2020) by The European Parliamentary Elections Etc. (Repeal, Revocation, Amendment and Saving Provisions) (United Kingdom and Gibraltar) (EU Exit) Regulations 2018 (S.I. 2018/1310), reg. 1, Sch. 1 Pt. 1 (as amended by S.I. 2019/1389, regs. 1, 2(2))