s 38F Duties and powers of entity reviewers
38F.—(1) The following provisions apply where an accounting entity is undergoing a quality control standards review or an AML/CFT/CPF requirements review:(a) the accounting entity must, if required by the entity reviewer —(i) produce to the entity reviewer or give the entity reviewer access to, within the time and at the place reasonably required by the entity reviewer, any record or document, or class or description of records or documents, which is in the possession or under the control of the accounting entity and which the entity reviewer reasonably believes is or may be relevant to the review; (ii) give to the entity reviewer any explanation or further particulars in respect of any record or document produced under sub‑paragraph (i) if required by the entity reviewer; and (iii) give to the entity reviewer all assistance in connection with the quality control standards review or the AML/CFT/CPF requirements review which the accounting entity is reasonably able to give;[Act 24 of 2025 wef 06/05/2026] (b) where any information or matter relevant to the quality control standards review or the AML/CFT/CPF requirements review is recorded otherwise than in a legible form, the power of an entity reviewer to require the production of any record or document conferred under paragraph (a) includes the power to require the production of a reproduction of any such information or matter or of the relevant part of it in a legible form;[Act 24 of 2025 wef 06/05/2026] (c) an entity reviewer may inspect, examine or make copies of or take any abstract of or extract from any record or document produced under paragraph (a) or (b); (d) an entity reviewer exercising a power under this section must, if so requested by the accounting entity, produce for inspection by the accounting entity, evidence of the entity reviewer’s appointment by the Oversight Committee as an entity reviewer.[Act 24 of 2025 wef 06/05/2026] (2) Where an individual practitioner of an accounting entity is undergoing an AML/CFT/CPF requirements review, subsection (1) applies to the individual practitioner as if a reference to an accounting entity in that subsection were a reference to the individual practitioner.[Act 24 of 2025 wef 06/05/2026] (3) Nothing in this section compels the production by an accounting entity or its individual practitioner of a record or document containing a privileged communication by or to a legal practitioner in that capacity.[Act 32 of 2022 wef 01/07/2023]