36. Practice reviews

the relevant provisions of this Part;

the practice and procedure as may be determined by the Oversight Committee; and

such instructions as may be issued by the Authority or the Oversight Committee.

any public accountant under review must, if required by the practice reviewer —

produce to the practice reviewer or afford the practice reviewer access to, any record or document specified by the practice reviewer or any record or other document which is of a class or description so specified and which is in the public accountant’s possession or under the public accountant’s control being in either case a record or other document which the practice reviewer reasonably believes is or may be relevant to the practice review, within such time and at such place as the practice reviewer may reasonably require;

give to the practice reviewer such explanation or further particulars in respect of anything produced in compliance with a requirement under sub-paragraph (i) as the practice reviewer shall specify; and

give to the practice reviewer all assistance in connection with the practice review which the public accountant is reasonably able to give;

where any information or matter relevant to a practice review is recorded otherwise than in a legible form, the power of a practice reviewer to require the production of any record or other document conferred under paragraph (a) includes 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;

a practice reviewer may inspect, examine or make copies of or take any abstract of or extract from any record or document produced under paragraph (a) or (b);

a practice reviewer exercising a power under this section must, if so requested by a person affected by such exercise, produce for inspection by such person such evidence of the practice reviewer’s authority as may be provided to the practice reviewer by the Oversight Committee upon the practice reviewer’s appointment as a practice reviewer.