(1) In this section -
'approved investigation and disciplinary procedures' means -
(a) in relation to a prescribed accountancy body that is a recognised accountancy body, the investigation and disciplinary procedures approved under -
(ii) section 9(2)(c) of the Act of 2003, or
(iii) the Act of 1990, whether before or after the amendments of that Act that were made by section 32 of the Act of 2003,
and
(b) in relation to any other prescribed accountancy body, the investigation and disciplinary procedures approved under -
(i) section 905(2)(c), or
(ii) section 9(2)(c) of the Act of 2003;
'relevant body' means -
(a) in relation to an enquiry referred to in subsection (2), the prescribed accountancy body the subject of the enquiry, and
(b) in relation to an enquiry referred to in subsection (3), the recognised accountancy body the subject of the enquiry.
(2) Following a complaint or on its own initiative, the Supervisory Authority may, for the purpose of determining
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