sec.30Inspection of auditor’s reports

### sec.30 Inspection of auditor’s reports If— an auditor’s report is given under this Act to a supervising entity; and the supervising entity is satisfied a person has enough interest in moneys in relation to which the report is given; the supervising entity must, so far as the report relates to the moneys, make the report available for inspection by the person. A supervising entity must make each auditor’s report for a financial period available for inspection by— the auditor appointed to audit the accounts of the trustee for the next financial period; or anyone else the supervising entity considers has a genuine reason for wanting to inspect the report. A person mentioned in subsection (2) may, with the supervising entity’s approval, make a copy of, or take an extract from, the report. s 30 amd 1990 No. 80 s 3 sch 1 ; 1990 No. 85 s 5 sch 2 sub 1997 No. 55 s 25 (sec.30-ssec.1) If— an auditor’s report is given under this Act to a supervising entity; and the supervising entity is satisfied a person has enough interest in moneys in relation to which the report is given; the supervising entity must, so far as the report relates to the moneys, make the report available for inspection by the person. (sec.30-ssec.2) A supervising entity must make each auditor’s report for a financial period available for inspection by— the auditor appointed to audit the accounts of the trustee for the next financial period; or anyone else the supervising entity considers has a genuine reason for wanting to inspect the report. (sec.30-ssec.3) A person mentioned in subsection (2) may, with the supervising entity’s approval, make a copy of, or take an extract from, the report. - (a) an auditor’s report is given under this Act to a supervising entity; and - (b) the supervising entity is satisfied a person has enough interest in moneys in relation to which the report is given; - (a) the auditor appointed to audit the accounts of the trustee for the next financial period; or - (b) anyone else the supervising entity considers has a genuine reason for wanting to inspect the report.