The Principal Act is amended by the substitution of the following section for section 934:
"934.
(1) In this section -
'client' includes an individual, a body corporate, an unincorporated body of persons and a partnership;
'relevant person' -
(a) in relation to an investigation of a member or former member of a prescribed accountancy body, means -
(i) that member or any other member or former member of the prescribed accountancy body,
(ii) a client or former client of the member,
(iii) if the client or former client is a body corporate, a person who is or was an officer, employee or agent of the client or former client,
(iv) the prescribed accountancy body or a person who is or was an officer, employee or agent of that body,
(v) if the member is an individual, a person who is or was an employee or agent of the member,
(vi) if the member is a firm, a person who is or was an officer, member, partner, employee or agent of the firm, or
(vii) any person whom the Supervisory Authority reaso
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