(1) If, in the Supervisory Authority's opinion, Regulation 33(2) or (3) of the 2016 Audits Regulations permits it to undertake an investigation into a possible relevant contravention committed by a statutory auditor, the Authority may do so -
(a) following a complaint, or
(b) on its own initiative.
(2) For the purposes of an investigation under this section, the Supervisory Authority may require a relevant person to do one or more of the following:
(a) produce to the Supervisory Authority all books or documents relating to the investigation that are in the relevant person's possession or control;
(b) attend before the Supervisory Authority;
(c) give the Supervisory Authority any other assistance in connection with the investigation that the relevant person is reasonably able to give.
(3) For the purposes of an investigation under this section, the Supervisory Authority may -
(a) examine on oath, either by word of mouth or on interrogatories in writing, relevant person,
(b) admini