# The Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023, Paragraph 90: Amendments to the Companies Act 2006


(1) Schedule 10 to the Companies Act 2006 (recognised supervisory bodies) is amended as follows.
(2) In paragraph 6 (holding of appropriate qualification)—
(a) in sub-paragraph (1A), omit the “or” following paragraph (a);
(b) after sub-paragraph (1A)(b)(iii), insert—
“, or
(c) the individual is a specified state auditor who—
(i) holds professional qualifications obtained in a specified state that are comparable to an appropriate qualification, and
(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.”.
(3) In paragraph 20A (interpretation), in subparagraph (1), after the definition of “public interest entity”, insert—
““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;
“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;”.

---
Source: https://www.legislation.gov.uk/ukdsi/2023/9780348252552/schedule/3/paragraph/90 (the official version)
Page: https://openlegislation.uk/draft-recognition-of-professional-qualifications-and-implementation-of-international-recognition-agreements-amendment-regulations-2023/schedule-3/paragraph-90
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.