[F1 Part 5A U.K. Local audit: further provision

Textual Amendments

F1 Pt. 5A inserted (29.4.2026 for specified purposes) by English Devolution and Community Empowerment Act 2026 (c. 23), s. 108(1)(6), Sch. 36 para. 21

Miscellaneous powers and duties U.K.

32G Inspection of accounts by persons exercising regulatory functions U.K.

(1) This section applies to a person who, further to arrangements made for the purposes of paragraph 9 or 10 of Schedule 1C, carries out an inspection or investigation concerning the audit under this Act of the accounts of a relevant authority.

(2) The person may require the relevant authority to make available for inspection—

(a) the accounts concerned, and

(b) the other documents relating to the authority that might reasonably be required by a local auditor for the purposes of auditing its accounts.]