Section 36

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 reviewer —

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 the public accountant’s possession or under the public accountant’s 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;

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

give to the 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 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 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 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 reviewer’s authority as may be provided to the reviewer by the Oversight Committee upon the reviewer’s appointment as a reviewer.