Companies Act 2014

Review of members of recognised accountancy bodies

936. (1) The Supervisory Authority may, if in its opinion it is appropriate to do so, undertake a review of a member of a recognised accountancy body to determine whether that body has been or is regulating its members in the manner approved under—

(a) section 905 (2)(b),

(b) section 9(2)(b) of the Act of 2003, or

(c) the Act of 1990, whether before or after the amendments of that Act that were made by section 32 of the Act of 2003.

(2) For the purposes of a review under this section—

(a) the Supervisory Authority may inspect and make copies of all relevant documents in the possession or control of the recognised accountancy body whose practices are under review,

(b) the member of the recognised accountancy body shall co-operate with the Supervisory Authority as if the recognised accountancy body were undertaking the review, and

(c) if the member fails to co-operate in accordance with paragraph (b), section 934 (3) to (8) apply, with any necessary modifications, in relation to the member as if the review were an investigation under section 934 .