My answer is a generic one because I do not comment on specific cases. Whenever we see something that warrants review that goes beyond the nature of an audit, then it's the role of the commissioner. I should mention that he also, on his own initiative of course, is aware sometimes of circumstances or receives complaints and he will decide whether an investigation is warranted. It's his decision, not mine.
On March 12th, 2020. See this statement in context.