(1) Where the Commission has reason to suspect that a person who submits a financial statement under this Part is involved in any accounting malpractice, the Commission may conduct such investigation as it considers proper in pursuance of the Law.

(2) The Commission may delegate the powers of the Commission under this regulation to a person with such qualifications as it considers appropriate.

(3) The person under investigation shall afford the Commission or its appointed person access to such books, documents, records and files as maybe required to conduct the investigation.