1559. (1) If—

(a) the Supervisory Authority or a recognised accountancy body of whom a request referred to in section 1556(1) is made does not comply with the request, and

(b) the case is neither—

(i) one of a delay in complying with the request to which section 1557(2) relates, nor

(ii) one of a refusal to comply with the request on any of the grounds referred to in section 1560,

the Supervisory Authority or recognised accountancy body, as appropriate, shall notify the counterpart authority in the other Member State that made the request of the reasons for that failure to comply.

(2) If it is a recognised accountancy body as referred to in subsection (1)(a), it shall also notify the Supervisory Authority of the reasons for the failure referred to in that subsection.]