(1) The guidance function of the IPSC is to develop and publish guidance about:
(a) the functions and powers of the Commissioners; and
(b) the functions of the IPSC.
(2) The guidance must include information about:
(a) the importance of early reporting to the police of relevant conduct that may constitute an offence; and
(b) the consequences of failing to do so on future investigations and prosecutions of such conduct.