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192A.—(1) In this section—
‘client’ includes an individual, a body corporate, an unincorporated body of persons and a partnership;
‘disciplinary committee’ means any disciplinary committee or tribunal (however called) of a prescribed accountancy body;
‘member’, in relation to a prescribed accountancy body, means—
(a) a person, or
(b) a firm,
that is, or was at the relevant time, subject to the investigation and disciplinary procedures approved by the Supervisory Authority under
section 9
(2)(c) of the Act of 2003 for that body;
‘prescribed accountancy body’ has the meaning given by
section 4
of the Act of 2003;
‘refusal’ includes failure and ‘refuses’ includes fails;
‘relevant person’, in relation to an investigation of a member of a prescribed accountancy body, means—
(a) a member of the prescribed accountancy body,
(b) a client or former client of such a 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, or
(d) 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;
‘standards’, in relation to a prescribed accountancy body, means the rules, regulations and standards that body applies to its members and to which, by virtue of their membership, they are obliged to adhere.
(2) For the purposes of an investigation of a possible breach of a prescribed accountancy body's standards by a member, a disciplinary committee may require a relevant person to do one or more of the following:
(a) produce to the committee all books or documents relating to the investigation that are in the relevant person's possession or control;
(b) attend before the committee;
(c) give the committee any other assistance in connection with the investigation that the relevant person is reasonably able to give.
(3) For the purposes of an investigation referred to in subsection (2), the disciplinary committee may—
(a) examine on oath, either by word of mouth or on written interrogatories, a relevant person,
(b) administer oaths for the purpose of that examination, and
(c) record, in writing, the answers of a person so examined and require that person to sign them.
(4) The disciplinary committee may certify the refusal to the High Court if a relevant person refuses to do one or more of the following:
(a) produce to the committee any book or document that it is the person's duty under this section to produce;
(b) attend before the committee when required to do so under this section;
(c) answer a question put to the person by the committee with respect to the matter under investigation.
(5) On receiving a certificate of refusal concerning a relevant person, the Court may enquire into the case and, after hearing any evidence that may be adduced, may do one or more of the following:
(a) direct that the relevant person attend or re-attend before the disciplinary committee or produce particular books or documents or answer particular questions put to him or her by that committee;
(b) direct that the relevant person need not produce a particular book or document or answer a particular question put to him or her by that committee;
(c) make any other ancillary or consequential order or give any other direction that the Court thinks fit.
(6) The production of any books or documents under this section by a person who claims a lien on them does not prejudice the lien.
(7) Any information produced or answer given by a member of a prescribed accountancy body in compliance with a requirement under this section may be used in evidence against the member in any proceedings whatsoever, save proceedings for an offence (other than perjury in respect of such an answer).”.
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