(1) Where, in the course of, and by virtue of, their carrying out an audit of the financial statements of the company, information comes into the possession of the statutory auditors of a company that leads them to form the opinion that there are reasonable grounds for believing that a category 1 or 2 offence may have been committed by the company or an officer or agent of it, the statutory auditors shall, forthwith after having formed it, notify that opinion to the Authority and provide the Authority with particulars of the grounds on which they have formed that opinion.

(2) Where the statutory auditors of a company notify the Authority of any matter pursuant to subsection (1), they shall, in addition to performing their obligations under that subsection, if requested by the Authority -

(a) furnish the Authority with such further information in their possession or control relating to the matter as the Authority may require, including further information relating to the particulars of the grounds on which they formed the opinion referred to in that subsection,