470. Auditor's general right to information

Past version: effective from 21/10/2015 - 20/10/2015
To view other versions open the versions tab on the right

(1) An auditor of an LLP —
(a) has a right of access at all times to the LLP's books, accounts and vouchers (in whatever form they are held), and
(b) may require any of the following persons to provide him with such information or explanations as he thinks necessary for the performance of his duties as auditor.
(2) Those persons are —
(a) any member or employee of the LLP,
(b) any person holding or accountable for any of the LLP's books, accounts or vouchers,
(c) any subsidiary undertaking of the LLP which is a body corporate incorporated in the Abu Dhabi Global Market,
(d) any officer, employee or auditor of any such subsidiary undertaking or any person holding or accountable for any books, accounts or vouchers of any such subsidiary undertaking,
(e) any person who fell within any of subsection (2)(a) to (d) at a time to which the information or explanations required by the auditor relates or relate.
(3) Nothing in this section compels a person to disclose information in respect of which a claim to legal professional privilege could be maintained in legal proceedings.