Explanatory Notes

Local Audit and Accountability Act 2014

2014 CHAPTER 2

30 January 2014

Commentary

Part 4– Eligibility and Regulation of Local Auditors

Paragraph 10: Provision of documents to the Secretary of State

57.This paragraph provides the Secretary of State, a body to whom the Secretary delegates his or her functions (by order under section 1252 of the Companies Act 2006), or a recognised supervisory body, with the power to require a relevant authority to make available to them their accounts or other such documents that might reasonably be required.