31Y. Inspection and inquiry of consolidated financial statements

For the purposes of this Division and, in the case of consolidated financial statements of public interest entities or schedule funds, the powers conferred on the Audit Oversight Board and its officers, or persons authorised by the Audit Oversight Board to inspect or to inquire into such financial statements shall apply relating to the accounts, working papers and documents prepared by

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the auditors of the subsidiaries, associates or any other entities whose financial statements are consolidated into such public interest entitites or schedule funds.