ACCOUNTANTS
31
Practice reviews
36.—(1) A reviewer shall carry out a practice review in accordance with—
- (a) the relevant provisions of this Part;
- (b) the practice and procedure as may be determined by the Oversight Committee; and
- (c) such instructions as may be issued by the Authority or the Oversight Committee.
(2) The following provisions shall apply in respect of any practice review under this Part:
- (a) any public accountant under review shall, if required by the reviewer—
- (i) produce to the reviewer or afford the reviewer access to, any record or document specified by the reviewer or any record or other document which is of a class or description so specified and which is in his possession or under his control being in either case a record or other document which the reviewer reasonably believes is or may be relevant to the practice review, within such time and at such place as the reviewer may reasonably require;
- (ii) give to the reviewer such explanation or further particulars in respect of anything produced in compliance with a requirement under sub-paragraph (i) as the reviewer shall specify; and
- (iii) give to the reviewer all assistance in connection with the practice review which he is reasonably able to give;
- (b) where any information or matter relevant to a practice review is recorded otherwise than in a legible form, the power of a reviewer to require the production of any record or other document conferred under paragraph (a) shall include the power to require the production of a reproduction of any such information or matter or of the relevant part of it in a legible form;
