# The Company Auditors (Examinations) Regulations 1990, 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.

---
Source: https://www.legislation.gov.uk/uksi/1990/1146/schedule/paragraph/9 (the official version)
Page: https://openlegislation.uk/company-auditors-examinations-regulations-1990/schedule/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.