Section 341(1)

An appointed auditor of, or an appointed actuary acting for, an authorised person— has a right of access at all times to the authorised person’s books, accounts and vouchers; and is entitled to require from the authorised person’s officers such information and explanations as he reasonably considers necessary for the performance of his duties as auditor or actuary.

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Source: legislation.gov.uk · retrieved 2026-09-04