Paragraph 9
Those aspects of the following which are relevant to auditing—
(a)
company law;
(b)
the law of insolvency and similar procedures;
(c)
tax law;
(d)
civil and commercial law;
(e)
social security law and law of employment;
(f)
information and computer systems;
(g)
business, general and financial economics;
(h)
mathematics and statistics; and
(i)
basic principles of financial management of undertakings.