Paragraph 7

Section 100 (auditor’s right of access to documents) shall be amended as follows.

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After subsection (1) there shall be inserted the following subsection—

“(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.”

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