C12C10Part 16Audit
Pts. 1-39 (except for Pt. 7 and ss. 662-669), 45-47 extended (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), art. 5(1), Sch. 1 para. 2
Chapter 3Functions of auditor
Duties and rights of auditors
C4C5C6C7C8C9C11C13499C1C2C3Auditor's general right to information
1
An auditor of a company—
a
has a right of access at all times to the company's books, accounts and vouchers (in whatever form they are held), and
b
may require any of the following persons to provide him with such information or explanations as he thinks necessary for the performance of his duties as auditor.
2
Those persons are—
a
any officer or employee of the company;
b
any person holding or accountable for any of the company's books, accounts or vouchers;
c
any subsidiary undertaking of the company which is a body corporate incorporated in the United Kingdom;
d
any officer, employee or auditor of any such subsidiary undertaking or any person holding or accountable for any books, accounts or vouchers of any such subsidiary undertaking;
e
any person who fell within any of paragraphs (a) to (d) at a time to which the information or explanations required by the auditor relates or relate.
3
A statement made by a person in response to a requirement under this section may not be used in evidence against him in criminal proceedings except proceedings for an offence under section 501.
4
Nothing in this section compels a person to disclose information in respect of which a claim to legal professional privilege (in Scotland, to confidentiality of communications) could be maintained in legal proceedings.
Pt. 16 applied (with modifications) (8.12.2017) by The Risk Transformation Regulations 2017 (S.I. 2017/1212), regs. 1(2), 162, 163 (with reg. 189)