# The Audit (Northern Ireland) Order 1987, Paragraph 3


The auditor shall have a right of access at all reasonable times to all such documents as appear to him necessary for the purposes of the audit and shall be entitled to require from any person holding or accountable for any such documents such information and explanation as he thinks necessary for those purposes.

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Source: https://www.legislation.gov.uk/nisi/1987/460/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/audit-northern-ireland-order-1987/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.