Under section 26, the supervisory authority will be exercising a role other than supervising the activities of prescribed accountancy bodies. Under this section, the supervisory authority will be able to examine the annual accounts of companies falling within the definition of relevant undertakings. In essence, these are public limited companies, large private companies, and unlimited companies and partnerships, all of whose members have effective limited liability and which were brought within the requirements to prepare and submit accounts to the Companies Registration Office under the EU regulations of 1993.