(1)The Independent Supervisor may issue—
(a)a notice (a “suspension notice”) suspending an Auditor General’s eligibility for appointment as a statutory auditor in relation to all persons, or any specified person or persons, indefinitely or until a date specified in the notice;
(b)a notice amending or revoking a suspension notice previously issued to an Auditor General.
(2)In determining whether it is appropriate to issue a notice under subsection (1), the Independent Supervisor must have regard to—
(a)the Auditor General’s performance of the obligations imposed on him by or by virtue of this Part, and
(b)the Auditor General’s performance of his functions as a statutory auditor.
(3)A notice under subsection (1) must—
(a)be in writing, and
(b)state the date on which it takes effect (which must be after the period of three months beginning with the date on which it is issued).
(4)Before issuing a notice under subsection (1), the Independent Supervisor must—
(a)give written notice of its intention to do so to the Auditor General, and
(b)publish the notice mentioned in paragraph (a) in such manner as it thinks appropriate for bringing it to the attention of any other persons who are likely to be affected.
(5)A notice under subsection (4) must—
(a)state the reasons for which the Independent Supervisor proposes to act, and
(b)give particulars of the rights conferred by subsection (6).
(6)A person within subsection (7) may, within the period of three months beginning with the date of service or publication of the notice under subsection (4) or such longer period as the Independent Supervisor may allow, make written representations to the Independent Supervisor and, if desired, oral representations to a person appointed for that purpose by the Independent Supervisor.
(7)The persons within this subsection are—
(a)the Auditor General, and
(b)any other person who appears to the Independent Supervisor to be affected.
(8)The Independent Supervisor must have regard to any representations made in accordance with subsection (6) in determining—
(a)whether to issue a notice under subsection (1), and
(b)the terms of any such notice.
(9)If in any case the Independent Supervisor considers it appropriate to do so in the public interest it may issue a notice under subsection (1), without regard to the restriction in subsection (3)(b), even if—
(a)no notice has been given or published under subsection (4), or
(b)the period of time for making representations in pursuance of such a notice has not expired.
(10)On issuing a notice under subsection (1), the Independent Supervisor must—
(a)give a copy of the notice to the Auditor General, and
(b)publish the notice in such manner as it thinks appropriate for bringing it to the attention of persons likely to be affected.
(11)In this section “specified” means specified in, or of a description specified in, the suspension notice in question.