S.L. 492.2 ст. 13Right of auditor to obtain information.

(1) Any person carrying out an audit of the annual accounts of an organisation shall have access to any books, documents and other records which relate to the organisation concerned, to the extent that such person considers such access necessary for the purpose of inspection, as a result of the audit which is being carried out.

(2) The person carrying out an audit pursuant to the preceding sub-regulation, is entitled to request information from past or present members or administrators of the organisation, or from past or present employees of the organisation, as he deems necessary for the purposes of carrying out such audit. (ANNUAL RETURNS AND ANNUAL ACCOUNTS)

(3) Where an auditor is carrying out an audit of the annual accounts of a parent organisation, the auditor is also entitled to:

(a) access to information mentioned in sub-regulations

(1) and (2), as modified in order that the subsidiary organisations included in the parent organisation are treated as an individual organisation;

(b) access to any books, documents and other records which relate to any of the subsidiary organisations, included in annual accounts and which the auditor deems necessary for the purpose of inspection, as a result of such audit;

(c) access required in the case of any such subsidiary or affiliated organisations, to such information from past or present administrators or members of such organisations; and

(d) require that the administrators of a parent organisation take all such steps as are deemed reasonably necessary, to obtain from any such subsidiary or affiliated organisations, such information as the auditor may reasonably require for the purposes of carrying out such audit.

(4) Where an auditor is carrying out an audit of segregated cells, the auditor is obliged to audit such cells in terms of regulation 12.