Section 100 Auditor’s right of access to documents.C1

Scotland

(1)

An auditor shall have a right of access at all reasonable times to all such documents relating to the accounts of a local authority F1. . . as it appears to him to be necessary to examine for the purpose of auditing those accounts under this Part of this Act and shall be entitled to require from any officer of that authority . . .or any other person holding or accountable for any such document such information and explanation as he thinks necessary for the said purpose and, if he thinks it necessary for providing any such information or explanation, to require any such officer or other person to attend before him in person and produce any such documents.

F2(1A)

In the case of a recognised fund-holding practice, the reference in subsection (1) above to documents includes a reference to documents relating to all the accounts and records of the members of the practice, whether or not relating to an allotted sum.

F3(1B)

Without prejudice to subsection (1) above, the auditor shall be entitled to require any officer, former officer, member or former member of an authority F4. . .whose accounts are required to be audited in accordance with this Part of this Act F5and any person who, by arrangement or agreement with the authority or body, is discharging any function of the authority or body to give him such information or explanation as he thinks necessary for the purposes of the audit and, if he thinks it necessary, to require any of the persons mentioned above to attend before him in person to give the information or explanation F6or, where that person is a body corporate, to require that person to appoint a representative to attend before the auditor for that purpose.

(2)

Without prejudice to F7subsections (1) and (1B) above, every local authority F8. . .shall provide an auditor with every facility and all information which he may reasonably require for the purpose of auditing their accounts F9and every person who, by arrangement or agreement with a local authority, is discharging any function of the authority shall make that provision for the purpose of the auditing of the authority’s accounts.

(3)

If any person wilfully or negligently fails to comply with any requirement of an auditor under subsection (1) F10or (1B) above, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding F11level 3 on the standard scale. . ..