(1) Where it considers it reasonably necessary to do so for the purposes of performing a particular function under these Regulations or Regulation (EU) No 537/2014, the Supervisory Authority may request information and inspect and make copies of all relevant documents in the possession or control of a recognised accountancy body or a relevant person; for that purpose, it may, by notice in writing served on the recognised accountancy body or relevant person, require the recognised accountancy body or relevant person either (as shall be specified) to -
(a) furnish to it specified documents or information, or
(b) permit it to have access, under specified circumstances, to all relevant documents in the possession or control of the recognised accountancy body or relevant person,
within a specified period.
(2) In this Regulation, "relevant person" means -
(a) a member of a recognised accountancy body,
(b) a client or former client of such a member,
(c) if the client or former client is