{
  "url": "https://openlegislation.uk/draft-recognition-of-professional-qualifications-and-implementation-of-international-recognition-agreements-amendment-regulations-2023/schedule-3/paragraph-90",
  "json_url": "https://openlegislation.uk/draft-recognition-of-professional-qualifications-and-implementation-of-international-recognition-agreements-amendment-regulations-2023/schedule-3/paragraph-90.json",
  "legislation": "ukdsi/2023/9780348252552",
  "legislation_title": "The Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/draft-recognition-of-professional-qualifications-and-implementation-of-international-recognition-agreements-amendment-regulations-2023",
  "path": "schedule/3/paragraph/90",
  "kind": "paragraph",
  "number": "90",
  "heading": "Amendments to the Companies Act 2006",
  "text": "(1) Schedule 10 to the Companies Act 2006 (recognised supervisory bodies) is amended as follows.\n(2) In paragraph 6 (holding of appropriate qualification)—\n(a) in sub-paragraph (1A), omit the “or” following paragraph (a);\n(b) after sub-paragraph (1A)(b)(iii), insert—\n“, or\n(c) the individual is a specified state auditor who—\n(i) holds professional qualifications obtained in a specified state that are comparable to an appropriate qualification, and\n(ii) has met a requirement to take an aptitude test or to complete an adaptation period, or to undertake both, imposed on the individual by the body in accordance with Part 2 of the Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023, if such a requirement is so imposed.”.\n(3) In paragraph 20A (interpretation), in subparagraph (1), after the definition of “public interest entity”, insert—\n““specified state” means one of the states specified in Schedule 1 to the Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023;\n“specified state auditor” means an individual who is eligible to conduct audits of the accounts of bodies corporate that are incorporated or formed under the law of a specified state in accordance with the law of that state;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2006 c. 46."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 6(1A) was inserted by S.I. 2016/649, and amended by S.I. 2019/177 and 1392 and 2020/523."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Relevant amending instruments are S.I. 2016/649 and 2019/177."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2023/9780348252552/schedule/3/paragraph/90",
    "retrieved_at": "2026-10-30T14:42:36.984981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}