Revised Laws of Saint Lucia (2022)

17.   Direct access to Statutory Bodies

1.  

   (1)   The Director of Audit may request a statutory body or Government company to obtain and furnish to him or her such information and explanations from its present or former directors, officers, employees, agents and auditors or those of any of its subsidiaries as are, in his or her opinion, necessary to enable him or her to fulfil his or her responsibilities as the auditor of the accounts of Saint Lucia.

1.  

   (2)   If, in the opinion of the Director of Audit, a statutory body or Government company, in response to a request made under subsection (1), fails to provide any or sufficient information or explanations, he or she may so advise the Minister, who shall thereupon direct the officers of the body or company to furnish the Director of Audit with such information and explanations and to give him or her access to those records, documents, books, accounts and vouchers of the body or company or any of its subsidiaries access to which is, in the opinion of the Director of Audit, necessary for him or her to fulfil his or her responsibilities as the auditor of the accounts of Saint Lucia.