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Home/Legislation/Audit Act 1994/31

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Audit Act 1994

31Information gathering notices

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31 Information gathering notices An information gathering notice must— (a) be in writing; and (b) be in the prescribed form (if any); and (c) include the following— (i) a statement that it is an information gathering notice under section 30 of this Act; (ii) a statement that it is an offence not to comply with the information gathering notice without reasonable excuse; (iii) any other prescribed matter. S. 32 inserted by No. 12/2019 s. 9.

Previous section30Power to call for information, documents and attendances Next section32How an information gathering notice is served

Section 31 - Audit Act 1994 - Information gathering notices — Zoe