Commentary Part 4– Eligibility and Regulation of Local Auditors Paragraph 10: Provision of documents to the Secretary of State
57.This paragraph provides the Secretary of State, a body to whom the Secretary delegates his or her functions (by order under section 1252 of the Companies Act 2006), or a recognised supervisory body, with the power to require a relevant authority to make available to them their accounts or other such documents that might reasonably be required.