Section 15 provides for the establishment by the supervisory authority of a reserve fund exclusively for the purposes of carrying out investigations under section 24 or conducting reviews of whether accounts of companies that fall within the scope of section 26 comply with the Companies Acts. It is difficult to estimate in advance the likely nature, extent and cost of recourse to these provisions and, in particular, those relating to investigations under section 24. However, it is imperative that, when they arise, such issues can be examined immediately and that the absence of funding will not delay the IAASA taking appropriate action. This is the basis for the development of a reserve fund, as provided for in section 15.