§ FINANCIAL STATEMENT AND DISTRICT AUDITOR'S RIGHT OF ACCESS TO DOCUMENTS
§ Amendments made: No. 328, in page 99, line 4, leave out 'A district' and substitute 'An'.
§
No. 329, in page 99, line 5, leave out from 'all' to 'appear' in line 7 and insert:
'such documents relating to the accounts of a body whose accounts are required to be audited in accordance with this Part of this Act as'.
§ No. 330, in page 99, line 14, at end insert 'and produce any such documents'.
§
No. 331, in page 99, line 16, leave out from 'are' to 'shall' and insert:
'required to be audited in accordance with this Part of this Act'.
§ No. 332, in page 99, line 17, after 'facility', insert 'and all information'.
§ No. 333, in page 99, line 20, leave out 'a district' and insert 'an'.
§ No. 993, in page 99, line 24, leave out subsection (4) and insert:
§ '(4) Any expenses incurred by an auditor in connection with proceedings in respect of an offence under subsection (3) above alleged to have been committed in relation to the accounts of any body shall, so far as not recovered from any other source, be recoverable from that body.
§ (5) If an approved auditor discloses to any person any information obtained by him in the course of auditing any accounts under this Part of this Act he shall, unless the disclosure is made in the course of performing his functions under this Part of this Act, be guilty of an offence and liable on summary conviction to a fine not exceeding £400 or on conviction on indictment to imprisonment for a term not exceeding two years or a fine, or both'.—[Mr. Graham Page.]