Schedule 2 Investigation Powers (paras. 1-5)
(1) The competent authority may for any purpose related to inspecting or investigating statutory audit work give notice to any statutory auditor ("A") requiring A to provide information specified in the notice.
(2) Information may be specified in a notice under sub-paragraph (1) only if it is information relating to the statutory audit of the annual accounts or the consolidated accounts of any audited person.
(3) The competent authority may give notice to any person mentioned in sub-paragraph (4) requiring that person to provide information relating to the statutory audit of the annual accounts or the consolidated accounts of any public interest entity.
(4) The persons to whom notice may be given under sub-paragraph (3) are -
(a) any person involved in the activities of a statutory auditor (including any person to whom a statutory auditor has outsourced such activities),