Assisting the skilled person


firm is expected to provide reasonable assistance, which should include:

  1. (i) access at all reasonable business hours for the skilled person to a firm’s accounting and other records in whatever form;
  2. (ii) the provision of such information and explanations as the skilled person reasonably considers necessary or desirable for the performance of his duties; and
  3. (iii) permitting a skilled person to obtain such information directly from a firm’s auditor as he reasonably considers necessary or desirable for the proper performance of his duties.


In providing reasonable assistance, a firm should take reasonable steps to ensure that, when reasonably required by the skilled person, each of its appointed representatives or where applicable tied agents waives any duty of confidentiality and provides reasonable assistance expected of a firm.