Companies (Statutory Audits) Act 2018

Amendment of section 931A of Principal Act

29. Section 931A of the Principal Act is amended, in subsection (1), by the substitution of the following definition for the definition of “relevant person”:

“ ‘relevant person’, in relation to an investigation of a member or former member of a prescribed accountancy body, means—

(a) that member or any other member or former member of the prescribed accountancy body,

(b) a client or former client of the member,

(c) if the client or former client is a body corporate, a person who is or was an officer, employee or agent of the client or former client,

(d) the prescribed accountancy body or a person who is or was an officer, employee or agent of that body,

(e) if the member is an individual, a person who is or was an employee or agent of the member,

(f) if the member is a firm, a person who is or was an officer, member, partner, employee or agent of the firm, or

(g) any person whom the prescribed accountancy body reasonably believes has information or documents relating to the investigation other than information or documents the disclosure of which is prohibited or restricted by law.”.