OpenLegislation

Part 2 Requirements for recognition of a supervisory body

United Kingdom

  1. Delegation etc. of tasks by competent authority
  2. Consultation
  3. Holding of appropriate qualification
  4. Auditors to be fit and proper persons
  5. Professional integrity and independence
  6. Technical standards
  7. Technical standards for group audits
  8. Public interest entity reporting requirements
  9. Public interest entity independence requirements
  10. Procedures for maintaining competence
  11. Monitoring and enforcement
  12. Monitoring of audits
  13. Membership, eligibility and enforcement
  14. Investigation of complaints
  15. Independent investigation for enforcement purposes
  16. Transfer of papers to third countries
  17. Transfer to approved third country competent authority
  18. Transfer for purposes of investigation of auditor
  19. Meeting of claims arising out of audit work
  20. Register of auditors and other information to be made available
  21. Taking account of costs of compliance
  22. Promotion and maintenance of standards
  23. Supplementary: funding of arrangements
  24. Interpretation

Notes on Schedule 10

Modifications

C1

Sch. 10 applied (with modifications) (4.4.2014 for specified purposes, 16.12.2014 in so far as not already in force) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 5 para. 28 (with Sch. 13 para. 11); S.I. 2014/900, art. 2(j); S.I. 2014/3319, art. 2(e) (as amended (E.W.) (31.12.2020) by The Local Audit (England and Wales) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/504), regs. 1(2), 6(1) (with reg. 6(2)(3)); 2020 c. 1, Sch. 5 para. 1(1); and (1.12.2023) by The Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023 (S.I. 2023/1286), reg. 1, Sch. 3 para. 91(4))