Companies Act 2014 section 931A

Investigation by disciplinary committees of prescribed accountancy bodies

Section 931A sets out the powers available to disciplinary committees of prescribed accountancy bodies when investigating possible breaches of professional standards by their members, including the ability to compel cooperation and seek court enforcement.

• Disciplinary committees can require a wide range of people connected to the member under investigation — including clients, employees, agents and the accountancy body itself — to produce documents, attend hearings and provide assistance.
• Committees have the power to examine relevant persons on oath (verbally or in writing), administer oaths and require signed written answers.
• Where a relevant person refuses or fails to cooperate — for example, by not producing documents, not attending or not answering questions — the committee can certify that refusal to the court, which may then compel compliance or make other orders.
• Information or answers given by a member under compulsion may be used as evidence against them in any proceedings except criminal prosecution (other than for perjury), and producing documents under this section does not affect any lien the person may hold over them.