http://www.legislation.gov.uk/ukpga/2014/2/section/11/notesExplanatory Notes to Local Audit and Accountability Act 2014Department for Communities and Local GovernmentDepartment of HealthKing's Printer of Acts of Parliament2018-08-23 2 30 January 2014 36 The authority is required, on receiving a request from the auditor panel, to provide any information held by the authority that is of relevance to the auditor panel’s work. The auditor panel may require a member or officer of a relevant authority to attend a meeting of the panel to answer questions. However members and officers have the same entitlement to refuse to answer questions as exists for the purposes of court proceedings in England and Wales. The provisions of this section do not apply to health service bodies or to their auditor panels.