Paragraph 6

in the case of an individual F1other than F2a third country auditor, he holds an appropriate qualification,

in the case of an individual who is F4a third country auditor—

in the case of a firm F6...—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the individual holds a professional qualification which covers all the subjects that are covered by a recognised professional qualification and that are subjects of which knowledge is essential for the pursuit of the profession of statutory auditor, F9...

the individual is an EEA auditor who—

the individual is a specified state auditor who—

a requirement to pass an aptitude test in accordance with sub-paragraph (2),

a requirement to complete an adaptation period in accordance with sub-paragraphs (2B) and (2C), or

a requirement either to pass an aptitude test in accordance with sub-paragraph (2) or to complete an adaptation period in accordance with sub-paragraphs (2B) and (2C), according to the choice of the individual.

must test the person's knowledge of subjects—

may test the person's knowledge of rules of professional conduct;

must not test the person's knowledge of any other matters.

the body must have rules governing the adaptation period and the ability assessment, having regard to the circumstances of each applicant and, in particular, to the fact that each applicant is a qualified professional in F16an EEA State,

the applicant may be required to undergo further training during the adaptation period,

the applicant’s performance during the adaptation period must be assessed by the body, and

the body must determine the applicant’s professional status during the adaptation period.