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Not as a matter of “right” unles it is a contractual prerequisite of use.
If an organisation were to apply for (for example) s137 grant funding, then it might be a requirement of the application that current accounts be provided in order to demonstrate viability of the grant application - but that example needs mutual acceptance - the PC seeks the accounts / the requesting entity provides the accounts as a condition of grant application.
Unless there is a mutual agreement - there is no automatic “right” from 1 entity to examine the books of another as described in the context of the OP. there are entities which DO and can exercise such rights (HMRC / judiciary etc) but a PC would not.
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