| 2. | On receipt of information about a Statutory Auditor or Statutory Audit Firm the Case Examiner may: |
| (a) | make enquiries and obtain specialist advice; |
| (b) | seek constructive engagement with the Statutory Auditor or Statutory Audit Firm. |
| 3. | Where the Case Examiner determines that the information about a Statutory Auditor or Statutory Audit Firm: |
| (a) | amounts to an Allegation, and the matter has not been resolved using constructive engagement where the Case Examiner considers such engagement would be appropriate, he: |
| (i) | may refer the Allegation for an Interim Order to be considered by the Enforcement Committee; |
| (ii) | shall refer the Allegation to the Conduct Committee; |
| (b) | does not amount to an Allegation, he shall take no further action. |
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