Comptroller and Auditor General and Committees of the Houses of the Oireachtas (Special Provisions) Act, 1998
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Search and entry. |
10.—(1) An auditor appointed under section 2 or a person duly authorised in that behalf by such auditor in writing (each of whom are referred to subsequently in this section as an authorised person) may for the purpose of obtaining any information that may be required in order to enable the Comptroller to perform the functions conferred on him or her by this Act— | |
(a) at all reasonable times enter any premises if there are reasonable grounds for believing that the business of a financial institution to which an examination or investigation under section 2 (1) relates is being carried on there or that records in relation to such a business are kept there and search and inspect the premises and inspect any books of account, records in any form or documents found on the premises, | ||
(b) secure for later inspection the premises or any part of the premises if records in relation to such a business are kept there or there are reasonable grounds for believing that such records are so kept, | ||
(c) require any person found on the premises who is employed or engaged in or in connection with the business (including a director) to produce to the authorised person any records kept on the premises and to give to him or her such information as he or she may reasonably require in relation to any entries in any such records and, in the case of such information in a non-legible form, to reproduce it in a legible form, | ||
(d) inspect and take copies of or of extracts from any such records (including, in the case of information in a non-legible form, a copy of or of an extract from such information in a permanent, legible form), | ||
(e) remove and retain any such books of account, records in any form or documents for such period as may be reasonable for further examination, | ||
(f) require any such person as aforesaid to give to the authorised person any information in his or her possession or power which the authorised person may reasonably require in regard to any business being carried on there or in regard to the persons employed or engaged in or in connection therewith (including any director) or formerly so employed or engaged and to give to the authorised person any other such information which he or she may reasonably require in regard to such business, | ||
(g) require any person found on the premises by or on whose behalf data equipment is or has been used or any person having charge of, or otherwise concerned with the operation of, the data equipment or any associated apparatus or material, to afford the authorised person all reasonable assistance in relation thereto, | ||
(h) require, at any reasonable time, any other person employed or engaged in or in connection with the business (including any director) or formerly so employed or engaged and any agent or former agent of such an institution as aforesaid to give to the authorised person at such reasonable time and place as may be specified in the requirement any information in the possession or power of the person which the authorised person may reasonably require in regard to such business and to produce to him or her any records which are in that person's or agent's possession or power. | ||
(2) A person who obstructs, hinders or interferes with an authorised person (other than an auditor appointed under section 2 ) in the exercise of his or her powers under this section or gives to an authorised person information that is false or misleading or fails or refuses to comply with any requirement under this section shall be guilty of an offence. | ||
(3) A person authorised by an auditor appointed under section 2 to exercise the powers conferred by this section shall be furnished with the authorisation and when exercising any such power shall, if so requested by a person affected, produce the authorisation or a copy thereof to the person, and such auditor shall when exercising any such power, if so requested by a person affected, produce a document identifying him or her as such auditor. |