(1) In this section -
client" includes an individual, a body corporate, an unincorporated body of persons and a partnership;
"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 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, (d) the prescribed accountancy body or a person who is or was an officer, employee or agent of that body, or (e) any person whom the Supervisory Authority 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.
(2) If, in the Supervisory Authority's opinion, it is appropriate or in the public interest to undertake an investigation into