427   Powers of auditor

(1)  When exercising the functions conferred on a council's auditor by this Part, a council's auditor is entitled at all reasonable times to full and free access to the council's accounting records and other records necessary in order to carry out the auditor's functions and may direct a councillor, the general manager or any other member of staff of the council:

(a)  to produce to the auditor any document relating to those records that is in that person's custody or under that person's control, or

(b)  to grant to the auditor such authorities as may be necessary to enable the auditor to gain access to any document relating to those records that is in the custody or control of any bank, building society, credit union or other person, or

(c)  to answer any question,

      being a document or question that, in the opinion of the auditor, is relevant to the carrying out of the auditor's functions.

(2)  An auditor may make copies of or take extracts from any document to which the auditor gains access under this section.