IAASA has publised revised procedures governing the conduct of statutory Investigations under Section 934 of the Companies Act 2014. The revised procedures, which have been developed following the enactment of the Companies Act 2018, will apply to all Investigations initiated from 21 January 2020. The procedures can be downloaded below:
IAASA conducted a public consultation process prior to making the procedures. The feedback from the consultation is also available for download here.