The Audit and Accountability (Northern Ireland) Order 2003 (Statutory Right of Access: Exclusions) Order (Northern Ireland) 2003
Article 3 of the Audit and Accountability (Northern Ireland) Order 2003 gives the Comptroller and Auditor General a statutory right of access to certain documents held by third parties in the course of a statutory audit or value for money study of a public body of which he is auditor. These documents are those held or controlled by persons in receipt of certain payments or who otherwise engage in financial transactions with that public body. This Order provides that this statutory right of access shall not apply to individuals who only fall within the scope of that power by reason of their receipt of a grant or other money under one of a number of specified pieces of legislation.