470. Auditor’s General Right To Information

(1) An auditor of a company–
(a) has a right of access at all times to the company’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 officer or employee of the company,
(b) any person holding or accountable for any of the company’s books, accounts or vouchers,
(c) any subsidiary undertaking of the company 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.