The Act of 1990 is amended by inserting the following after section 192:
"192A. Statutory backing for disciplinary procedures of prescribed accountancy bodies.
(1) In this section -
'client' includes an individual, a body corporate, an unincorporated body of persons and a partnership;
'disciplinary committee' means any disciplinary committee or tribunal (however called) of a prescribed accountancy body;
'member', in relation to a prescribed accountancy body, means -
(a) a person, or
(b) a firm,
that is, or was at the relevant time, subject to the investigation and disciplinary procedures approved by the Supervisory Authority under section 9 (2) (c) of the Act of 2003 for that body;
'prescribed accountancy body' has the meaning given by section 4 of the Act of 2003;
'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 cl