(1) The chief officer of a law enforcement agency must arrange for the records kept under section 32 for each authority in respect of the agency to be audited—
(a) at least once every 6 months while the authority is in force; and
(b) at least once in the 6 months after the cancellation or expiry of the authority.
(2) The audit is to be conducted by a person appointed by the chief officer.
(3) The person appointed to conduct the audit—
(a) may but need not be an officer of the law enforcement agency;
(b) must not be a person—
(i) who granted, varied or cancelled any of the authorities to which the records under section 32 relate; or
(ii) who is or was an authorised person under any of the authorities to which those records relate.
(4) The results of an audit are to be reported to the chief officer.
Part 7—General