(1) An auditor of a company—
(a) has a right of access at all times to the company's books, accounts and vouchers (in whatever form they are held), and
(b) may require any of the following persons to provide him with such information or explanations as he thinks necessary for the performance of his duties as auditor.
(2) Those persons are—
(a) any officer or employee of the company;
(b) any person holding or accountable for any of the company's books, accounts or vouchers;
(c) any subsidiary undertaking of the company which is a body corporate incorporated in the United Kingdom;
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