(1) The Secretary of State may issue guidance for the purpose of helping relevant regulatory and prosecuting authorities to determine how they should carry out their functions in cases where behaviour occurs that—
(a) appears to involve the commission of an offence under section 507 (offences in connection with auditor's report), and
[(b) has been, is being or may be investigated—
(i) pursuant to arrangements under paragraph 15 of Schedule 10 (investigation of complaints against auditors and supervisory bodies), or
(ii) by the competent authority under the Statutory Auditors and Third Country Auditors Regulations 2016].
(2) The Secretary of State must
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