Comptroller and Auditor General and Committees of the Houses of the Oireachtas (Special Provisions) Act, 1998
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Production of documents and evidence to auditor. |
9.—(1) It shall be the duty of the financial institutions specified in section 2 (1), any bodies corporate whose affairs are being examined or investigated pursuant to section 8 and directors, officers, employees, advisers and agents of such institutions and bodies corporate and former such directors, officers, employees, advisers and agents to produce to an auditor appointed under section 2 , when required to do so, all books of account and other records in any form and other documents of or relating to the institutions or bodies corporate that are in their custody or power, to attend before the auditor when required to do so and otherwise to give the auditor all assistance in connection with examinations or investigations by him or her under section 2 that they are reasonably able to give; and the auditor may make requirements for the purposes of this subsection. | |
(2) If an auditor appointed under section 2 considers that a person other than a person referred to in subsection (1) may be in possession of any information concerning the affairs of a financial institution or body corporate referred to in subsection (1) that he or she requires for the purpose of the performance of his or her functions under this Act, the auditor may require that person to produce to him or her any books of account and other records in any form and other documents in his or her custody or power relating to the institution or body corporate, to attend before him or her and otherwise to give the auditor all assistance in connection with the examinations or investigations aforesaid that the person is reasonably able to give. | ||
(3) An auditor appointed under section 2 may examine on oath, either by word of mouth or on written interrogatories, the persons referred to in subsections (1) and (2) in relation to the matters the subject of the examinations and investigations aforesaid and related matters and may— | ||
(a) administer an oath accordingly, and | ||
(b) reduce the answers of such persons to writing and require them to sign them. | ||
(4) Such reasonable expenses as the Minister may determine of a person who, pursuant to a request or requirement of the auditor, attends before the auditor, shall be paid to him or her out of moneys provided by the Oireachtas. | ||
(5) If a person refuses to produce to an auditor appointed under section 2 any book, record or other document which it is his or her duty under this section so to produce or, having had tendered to him or her any sum in respect of his or her attendance before the auditor that a witness summoned to attend before the High Court would be entitled to have tendered to him or her, refuses to attend before the auditor when required so to do, refuses to comply with a requirement under subsection (2) or refuses to answer any question which is put to him by the auditor in relation to the matters referred to in subsection (3), the Comptroller may refer the refusal to the High Court, and that Court may thereupon enquire into the case and, after hearing any witnesses who may be produced against or on behalf of the alleged offender and any statement which may be produced against or on behalf of the alleged offender and any statement which may be offered in defence, may, if it is satisfied that the refusal occurred, punish the offender in like manner as if he or she had been guilty of contempt of court. | ||
(6) Without prejudice to its power under subsection (5), the High Court may, after a hearing under that subsection, make any order or give any direction it thinks fit, including a direction to the person concerned to attend or re-attend before the auditor concerned or produce particular books or documents or answer particular questions put to him or her by the auditor, or a direction that the person concerned need not produce a particular book or document or answer a particular question put to him or her by the auditor. |