Companies (Auditing and Accounting) Act 2003

Hearings, privileges and procedural rules.

28.—(1) The Supervisory Authority may for the purposes of exercising its functions under section 23 or 24 conduct an oral hearing in accordance with regulations made under subsection (4) of this section.

(2) A witness before the Supervisory Authority is entitled to the same immunities and privileges as a witness before the High Court.

(3) Nothing in section 23 , 24 or 25 compels the disclosure by any person of any information that the person would be entitled to refuse to produce on the grounds of legal professional privilege or authorises the inspection or copying of any document containing such information that is in the person's possession.

(4) The Supervisory Authority shall make regulations respecting the procedures to be followed in conducting enquiries under section 23 , investigations under section 24 and reviews under section 25 .