Commentary on Sections Part 1:  Auditors, Accounts, Directors' Liabilities and Investigations Changes made by the Act
118.The Act amends existing legislation in order to strengthen the current regime, without changing the basis for inspections or making any change of substance to the grounds for an investigation.  Changes have been made to:
	give section 447 investigators a general power to require relevant information and strengthen their powers to require relevant documents (section 21);
	provide statutory immunity from liability for breach of confidence where people provide information to CIB voluntarily in certain circumstances (section 22);
	give inspectors and investigators a power to require entry to premises used for company business and a right to remain there for the purposes of the investigation (section 23);
	provide a more effective sanction for non-compliance with section 447 requirements and provide a sanction for non-compliance with the power to require entry to premises (section 24).
119.The details of these changes and the circumstances in which the changes will apply are set out below.