Without limiting Regulation 117, the persons to whom that Regulation applies include the following:
(a) a member or director or former member or director of any board or committee, howsoever called, of the Supervisory Authority, the recognised accountancy bodies or the Registrar of Companies;
(b) an employee or former employee of the Supervisory Authority, the recognised accountancy bodies or the Registrar of Companies;
(c) a professional or other advisor to the Supervisory Authority, the recognised accountancy bodies or the Registrar of Companies, including a former advisor.