47 Access to information

47  Access to information

(1)     A person appointed under this Chapter in relation to an entity (in this section referred to as an “auditor”) has a right of access at all reasonable times to every document relating to the entity which appears to the auditor necessary for the purpose of the exercise of their functions under section 45.

(2)     The right conferred by subsection (1) includes power to inspect, copy or take away the document.

(3)     An auditor may—

(a)     require a person holding or accountable for any document referred to in subsection (1) to give to the auditor such information or explanation as the auditor thinks necessary for the purpose of the exercise of the auditor's functions under section 45, and

(b)     if the auditor thinks it necessary, require the person to attend

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