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1040. Information to be made available to public

(1) The Registrar may make rules requiring a person eligible for appointment as an auditor, or a member of a specified class of such persons, to keep and make available to the public specified information, including information regarding—
(a) the person's ownership and governance,
(b) the person's internal controls with respect to the quality and independence of its audit work,
(c) the person's turnover, and
(d) the audited persons of whom the person has acted as auditor.
(2) Rules under this section may—
(a) impose such obligations as the Registrar thinks fit on persons eligible for appointment as an auditor,
(b) require the information to be made available to the public in a specified manner.
(3) In this section "specified" means specified by rules made under this section.