Regulation 5 Powers of auditorsI1

An auditor may exercise the powers in this regulation and carry out an audit in accordance with the F1Official Controls Regulation if so authorised—

For the purposes of carrying out an audit, an auditor may enter premises to which an inspector has a power of entry under relevant legislation (“audit premises”) as if the auditor were an inspector meeting the criteria for gaining such entry under that relevant legislation.

An auditor exercising a power of entry may be accompanied by any person whose assistance is reasonably required by the auditor.

Any person at an audit premises must provide such information as may reasonably be required for the purposes of the audit to an auditor, upon request.

An auditor may inspect such records as may reasonably be required for the purpose of the audit and may make or require copies to be provided of such records.

When exercising the powers conferred by this regulation, an auditor must, upon request, produce evidence of authorisation under these Regulations.

This regulation does not apply where an auditor undertakes an audit in accordance with regulation 7.