Section 77: Practice review of auditors
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
77. Practice review of auditors
(1) The Council, or any officer authorised by it in writing, may review the
practice of an auditor and may, for that purpose—
(a) inspect any relevant book, document and record in the possession, or under the control of the auditor, his partner or employee
and make copies of or take any abstract of or extract from any
such book, document and record; and
(b) seek information or clarification from any partner or employee of
the auditor.
(2) Subject to subsection (3), every auditor shall, at the request of the
Council, or any officer authorised by it in writing, produce any relevant book,
document or record in his possession or under his control for the purposes of
subsection (1).
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Revised Laws of Mauritius
(3) Nothing in this section shall be taken to compel the production by an
auditor of a book, document, record or material containing—
(a) any information which is confidential under the Banking Act or
any other enactment; and
(b) a privileged communication by or to a legal practitioner in that
capacity,
except in so far as the disclosure of the information is made according to law.