Schedule I1

F4Auditors appointed to audit the accounts of bodies listed in Schedule 2 to the Local Audit and Accountability Act 2014

Matters relating to—

(a) building safety and building standards; and

(b) any activities not covered by (a) in relation to which the Building Safety Regulator has functions, including those under the Building Act 1984 and the Building Safety Act 2022.

Matters relating to—

1. (a)

   the registration and provision of a regulated activity as defined in section 8 of the Health and Social Care Act 2008 and the carrying out of any reviews and investigations under Part 1 of that Act; or

2. (b)

   F12the functions exercised by the Healthwatch England committee, including any functions of the Care Quality Commission exercised by that committee on its behalf; or

3. (c)

   any activities not covered by (a) or (b) in relation to which the Care Quality Commission exercises its functions.

Matters relating to—

1. (a)

   the quality and sufficiency of water supplied using a water undertaker’s or water supply licensee’s supply system in England and Wales; and

2. (b)

   the security of network and information systems in the drinking water supply and distribution sector in England and Wales.

Matters relating to the functions of the Commissioners for Her Majesty’s Revenue and Customs as set out in the Commissioners for Revenue and Customs Act 2005, including—

1. (a)

   the administration of the UK’s taxes, including income tax, inheritance tax, corporation tax, capital gains tax, VAT and the excise duties;

2. (b)

   the administration of the national insurance and tax credits systems;

3. (c)

   Customs and border-related functions; and

4. (d)

   criminal investigations.

Matters relating to—

1. (a)

   serious or complex fraud within the meaning of section 1(3) of the Criminal Justice Act 1987; or

2. (b)

   civil recovery of the proceeds of unlawful conduct, civil recovery investigations and disclosure orders in relation to confiscation investigations as set out in Part 5 or 8 of the Proceeds of Crime Act 2002^f21.

Matters relating to any report made in accordance with section 114 of the Local Government Finance Act 1988^f22 in relation to—

1. (a)

   the chief constable for the elected local policing body’s area; or

2. (b)

   the Commissioner of Police of the Metropolis, where the elected local policing body is the Mayor’s Office for Policing and Crime.

F19Acts or omissions which have an actual or potential effect on the natural environment, including those relating to—

(a) pollution control, regulating industry and waste, radioactive substances and treatment of contaminated land;

(b) water quality and resources, including abstraction of water and flooding from rivers, reservoirs, estuaries and the sea;

(c) conservation and ecology, including the regulation of freshwater fisheries and migratory salmon or trout; and

(d) inland river, estuary and harbour navigations relating to the following locations—

1. (i)

   Rye Harbour;

2. (ii)

   Lydney Harbour;

3. (iii)

   the Medway navigation within the meaning of section 32 of the Southern Water Authority Act 1982;

4. (iv)

   Anglian recreational waterways for which the Environment Agency is the navigation authority under the Anglian Water Authority Act 1977;

5. (v)

   the Thames within the meaning of section 4 of the Thames Conservancy Act 1932; and

6. (vi)

   the principal rivers, upper rivers and the tributaries of the River Wye Catchment in relation to which the Environment Agency has functions under and by virtue of the Wye Navigation Order 2002.

Matters relating to—

1. (a)

   the carrying on of investment business, of insurance business or of deposit taking business or of any business related to or constituting a regulated activity as defined in section 22 of the Financial Services and Markets Act 2000 and wholesale money market regimes;

2. (b)

   the conduct of persons authorised for the purposes of section 31 of the Financial Services and Markets Act 2000 including banks, building societies established under the Building Societies Act 1986^f25, consumer credit firms and credit unions within the meaning of the Credit Unions Act 1979^f26 or registered under the Credit Unions (Northern Ireland) Order 1985^f27, or the Industrial and Provident Societies Act (Northern Ireland) 1969^f28, friendly societies within the meaning of the Friendly Societies Act 1974^f29 and the Friendly Societies Act 1992^f30, insurers, the Society of Lloyd’s incorporated by the Lloyd’s Act 1871^f31 and Lloyd’s managing agents;

3. (c)

   the conduct of persons who are subject to Part 18 of the Financial Services and Markets Act 2000;

4. (d)

   the conduct of persons who are electronic money issuers for the purposes of the electronic money regulations 2011^f32;

5. (e)

   the conduct of persons who are payment service providers for the purposes of the F22Payment Services Regulations 2017;

6. (f)

   the operation of small UK Alternative Investment Fund Managers registered under regulation 10 of the Alternative Investment Fund Managers Regulations 2013^f33;

7. (g)

   the operation of societies registered under the Friendly Societies Act 1974 and the Friendly Societies Act 1992, including friendly societies, benevolent societies, working men’s clubs, specially authorised societies;

8. (h)

   the operation of “registered societies” within the meaning of the Co-operative and Community Benefit Societies Act 2014^f34;

9. (i)

   the conduct of persons subject to rules made under Part 6 of the Financial Services and Markets Act 2000;

10. (j)

    competition in relation to the provision of financial services and the financial services markets;

11. (k)

    F23the functioning of financial markets; ...

12. (l)

    money laundering, financial crime, and other serious financial misconduct, in connection with activities regulated by the Financial Conduct Authority.

13. (m)

    F24the conduct of persons who are subject to—

    1. (i)

       Part 3 and 4 of the Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2017;

    2. (ii)

       F25the Data Reporting Services Regulations 2024; or

    3. (iii)

       Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments, F26and

14. (n)

    F27the conduct of persons subject to designated activity rules made under section 71N of the Financial Services and Markets Act 2000 by virtue of regulation 6 of the Consumer Composite Investments (Designated Activities) Regulations 2024; F28and

15. (o)

    F29the conduct of persons regulated under the Securitisation Regulations 2024 or under rules made by the Financial Conduct Authority relating to securitisation;

16. (p)

    F30the conduct of self-regulatory organisations in relation to compliance with their supervision requirements as defined in regulation 2 of the Oversight of Professional Body Anti-Money Laundering and Counter Terrorist Financing Supervision Regulations 2017 or the requirements imposed on self-regulatory organisations by or under those Regulations;

17. (q)

    the conduct of persons who are supervised contributors within the meaning of Article 3(1)(10) of Regulation (EU) no. 2016/1011 of the European Parliament and of the Council of 8 June 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the performance of investment funds and amending Directives 2008/48/EC and 2014/17/EU and Regulation (EU) No 596/2014;

18. (r)

    the conduct of persons who are Miscellaneous BM persons within the meaning of regulation 5(2) of the Financial Services and Markets Act 2000 (Benchmarks) Regulations 2018 in relation to relevant requirements as defined in regulation 2(1) of those Regulations;

19. (s)

    the conduct of persons subject to functions conferred on the Financial Conduct Authority under Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4th July 2012 on OTC derivatives, central counterparties and trade repositories F31;

20. (t)

    the conduct of persons subject to functions conferred on the Financial Conduct Authority under Regulation (EU) 2015/2365 of the European Parliament and of the Council of 25 November 2015 on transparency of securities financing transactions and of reuse and amending Regulation (EU) No 648/2012;

21. (u)

    the conduct of persons subject to functions conferred on the Financial Conduct Authority under Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies;F32...

22. (v)

    F33...

23. (w)

    F34the conduct of providers of a post-trade risk reduction service within the meaning given by the Glossary of the FCA Handbook made by the Financial Conduct Authority under the Financial Services and Markets Act 2000 as it has effect on 2nd June 2026;

24. (x)

    the conduct of cryptoasset businesses registered under the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017; and

25. (y)

    the conduct of persons subject to designated activity rules made under section 71N of the Financial Services and Markets Act 2000 by virtue of regulations 14, 15 and 17 of the Public Offers and Admissions to Trading Regulations 2024.

Matters relating to—

1. (za)

   F36exercising the functions of the competent authority under the Statutory Auditors and Third Country Auditors Regulations 2016 and under Regulation (EU) 537/2014 of the European Parliament and of the Council on specific requirements regarding statutory audit of public-interest entities;

2. (a)

   F37the independent oversight of the regulation of the accountancy, ... and actuarial professions;

3. (b)

   the independent supervision of Auditors General (as defined in section 1226 of the Companies Act 2006)^f36;

4. (c)

   F38the monitoring of ... major local audits (as defined in that paragraph as applied by paragraph 28 of Schedule 5 to the Local Audit and Accountability Act 2014^f37);

5. (d)

   F39exercising, in relation to third country auditors (as defined by section 1261 of the Companies Act 2006), functions—

   1. (i)

      of the Secretary of State under Part 42 of that Act, delegated under that Part,

   2. (ii)

      under the arrangements within Schedule 12 to that Act, and

   3. (iii)

      of the designated body under the Statutory Auditors and Third Country Auditors Regulations 2013;

6. (e)

   compliance with the requirements of legislation relating to accounting and reporting; and

7. (f)

   F40the investigation of, and enforcement action in relation to, conduct of members of the accountancy and actuarial professions in matters which raise or appear to raise important issues affecting the public interest;

8. (g)

   F41F42the investigation of, and enforcement action in relation to, the conduct of local auditors (as defined by section 4(1)(b) of the Local Audit and Accountability Act 2014), ... in public interest cases (as defined in paragraph 24 of Schedule 10 to the Companies Act 2006 as applied by paragraph 28 of Schedule 5 of the Local Audit and Accountability Act 2014).

Matters relating to—

1. (a)

   the generation, transmission, distribution and supply of electricity, participation in the operation of an electricity interconnector (as defined in section 4(3E) of the Electricity Act 1989^f40);

2. (b)

   providing a smart meter communication service (as defined in section 4(3G) of that Act) and activities ancillary to these matters;

3. (c)

   the transportation, shipping and supply of gas through pipes, participation in the operation of a gas interconnector (as defined in section 5(8) of the Gas Act 1986^f41);

4. (d)

   F44providing a smart meter communication service (as defined in section 5(11) of that Act) and activities ancillary to these matters; ...

5. (e)

   the renewable generation of heat (as defined in section 100(3) of the Energy Act 2008^f42) and activities ancillary to that matter F45; and

6. (f)

   any activities not covered by (a) to (e) in relation to which the Gas and Electricity Markets Authority has functions.

Matters relating to—

1. (a)

   the registration and fitness to practise of a member of a profession regulated by the Council; and

2. (b)

   any activities not covered by (a) in relation to which the Council has functions.

Matters relating to—

1. (a)

   the registration and fitness to practise of a member of a profession regulated by the Council; and

2. (b)

   any activities not covered by (a) in relation to which the Council has functions.

Matters relating to—

1. (a)

   the registration and fitness to practise of a member of a profession regulated by the Council; and

2. (b)

   any activities not covered by (a) in relation to which the Council has functions.

Matters relating to—

1. (a)

   the registration and fitness to practise of a member of a profession regulated by the Council; and

2. (b)

   any activities not covered by (a) in relation to which the Council has functions.

Matters relating to—

1. (a)

   the registration and fitness to practise of a member of a profession regulated by the Council; and

2. (b)

   any activities not covered by (a) in relation to which the Council has functions.

Matters relating to—

1. (a)

   the registration and fitness to practise of a member of a profession regulated by the Council;

2. (b)

   any activities not covered by (a) in relation to which the Council has functions.

3. (c)

   any activities not covered by (a) or (b) in relation to which the Council has functions.

Matters relating to—

1. (a)

   the registration and fitness to practise of a member of a profession regulated by the Council; and

2. (b)

   any activities not covered by (a) in relation to which the Council has functions.

F48Matters relating to—

Matters relating to—

1. (a)

   furthering the improvement in the quality of health care (within the meaning of section 10A of the National Health Service (Scotland) Act 1978); and

2. (b)

   any activities not covered by (a) in relation to which Healthcare Improvement Scotland has functions.

Matters relating to—

1. (a)

   the regulation and inspection of establishments and agencies under Part 2 of the Care Standards Act 2000^f52;

2. (b)

   the inspection of the functions of local authorities in England referred to in section 135 (c) to (e) of the Education and Inspections Act 2006^f53;

3. (c)

   the inspection of children’s services under section 20 of the Children Act 2004^f54;

4. (d)

   the review of Local Safeguarding Children Boards under section 15A of the Children Act 2004;

5. (e)

   the inspection, under section 87 of the Children Act 1989^f55, of the welfare of children provided with accommodation by boarding schools and further education colleges;

6. (f)

   the inspection of the Children and Family Court Advisory and Support Service under section 143 of the Education and Inspections Act 2006; and

7. (g)

   any other activities falling within the remit of the Chief Inspector as defined in section 117(6) of the Education and Inspections Act 2006 and any other functions which may be assigned to the Chief Inspector under section 118(4) of that Act but only in so far as they relate to one of the functions set out in (a) to (f) above.

Matters relating to the regulation of the following persons and bodies by the Law Society—

(a) authorised persons within the meaning of section 18 of the Legal Services Act 2007;

(b) regulated persons within the meaning of section 21(3) of the Legal Services Act 2007;

(c) licensed bodies within the meaning of section 71(2) of the Legal Services Act 2007;

(d) recognised bodies within the meaning of section 9(8) of the Administration of Justice Act 1985;

(e) sole solicitors within the meaning of section 87(1) of the Solicitors Act 1974;

(f) registered foreign lawyers within the meaning of section 89 of the Courts and Legal Services Act 1990;

(g) European lawyers registered with the Law Society under the European Communities (Lawyer’s Practice) Regulations 2000, as they have effect by virtue of regulation 6 of the Services of Lawyers and Lawyer's Practice (Revocation etc.) (EU Exit) Regulations 2020; and

(h) Swiss qualified lawyers within the meaning of regulation 3 of the Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023 who are registered with the Law Society.

Matters relating to the provision of services pursuant to a contract, agreement or arrangement under Part 4 (which relates to primary medical services), Part 5 (which relates

to primary dental services), Part 6 (which relates to primary ophthalmic services) or Part 7 (which relates to pharmaceutical services and local pharmaceutical services) of the National Health Service Act 2006.

Matters relating to NHS England’s regulatory functions as defined in section 13SB(2) of the National Health Service Act 2006.

Matters relating to NHS England’s functions of oversight and support of NHS Trusts in section 27A of the National Health Service Act 2006.

F66Matters relating to NHS England’s education and training functions conferred on NHS England by or under Chapter 1 of Part 3 of the Care Act 2014.

F67Matters relating to NHS England’s oversight and support of integrated care boards pursuant to its functions under the National Health Service Act 2006.

Matters relating to—

1. (a)

   the registration and fitness to practise of a member of a profession regulated by the Council; and

2. (b)

   any activities not covered by (a) in relation to which the Council has functions.

Matters which may affect the health and safety of any individual at work wholly or mainly on premises which are, or are on—

1. (a)

   a GB nuclear site (within the meaning given in section 68 of the Energy Act 2013);

2. (b)

   an authorised defence site (within the meaning given in regulation 2(1) of the Health and Safety (Enforcing Authority) Regulations 1998; or

3. (c)

   a new nuclear build site (within the meaning given in regulation 2A of those Regulations).

Matters relating to—

1. (a)

   the provision of electronic communications networks and services and the use of the electro-magnetic spectrum;

2. (b)

   broadcasting and the provision of television and radio services;

3. (c)

   F69media ownership and control; ...

4. (d)

   competition in communications F70markets;

5. (e)

   F71 F72postal services regulation; ...

6. (f)

   the regulation of video-sharing platform services under Part 4B of the Communications Act F732003; F74...

7. (g)

   F75the regulation of regulated services under the Online Safety Act 2023 F76; and

8. (h)

   any activities not covered by (a) to (g) in relation to which the Office of Communications has functions.

Matters relating to—

1. (a)

   the provision and supply of railway services; and

2. (b)

   any activities not covered by (a) in relation to which the Office of Rail Regulation has functions.

Matters relating to—

1. (a)

   any complaint about the conduct of a relevant office holder, within the meaning of section 31 of the Police Reform and Social Responsibility Act 2011; and

2. (b)

   any report made in accordance with section 114 of the Local Government Finance Act 1988^f72 or section 4 or 5 of the Local Government and Housing Act 1989^f73 in relation to the elected local policing body for the Police and Crime Panel’s area.

Matters relating to—

1. (a)

   the carrying on of deposit-taking business or insurance business or investment business or any business related to or constituting a regulated activity as designated pursuant to section 22A of the Financial Services and Markets Act 2000^f75;

2. (b)

   the safety and soundness of persons authorised for the purposes of section 31 of the Financial Services and Markets Act 2000, including banks, insurers, the Society of Lloyd’s incorporated by the Lloyd’s Act 1871^f76, Lloyds managing agents, building societies established under the Building Societies Act 1986^f77, designated investment firms, societies registered under the Friendly Societies Act 1974^f78 and the Friendly Societies Act 1992^f79, including friendly societies, benevolent societies, working men’s clubs and specially authorised societies, and credit unions within the meaning F79of the Credit Unions Act 1979^f80 or registered under the Credit Unions (Northern Ireland) Order 1985^f81 or under the Industrial and Provident Societies Act (Northern Ireland) 1969^f82, in connection with matters regulated by the Prudential Regulation Authority F80and

3. (c)

   F81the conduct of persons regulated under the Securitisation Regulations 2024.

F94Matters relating to—

(a) the functions of the Secretary of State for Energy Security and Net Zero as a designated competent authority under the Network and Information Systems Regulations 2018; and

(b) fraud and other misconduct related to energy and net zero schemes and programmes administered, funded or sponsored by the Department for Energy Security and Net Zero.

Matters relating to—

1. (a)

   protecting the public in England from disease or other dangers to health under section 2A of the National Health Service Act 2006;

2. (b)

   improving the health of the people of England under section 2B of the National Health Service Act 2006; or

3. (c)

   any other public health functions exercised by or on behalf of the Secretary of State for Health and Social Care in relation to the people of England and not covered by (a) or (b), including those exercised by F96the United Kingdom Health Security Agency and the Medicines and Healthcare Products Regulatory Agency.

Matters relating to—

(a) compliance with the requirements of merchant shipping law, including maritime safety;

(b) motoring services with respect to driver and vehicle standards, the testing and certification of vehicles, their systems and components; F99...

(c) road, rail and maritime transport security. F100; F101...

(d) the Secretary of State’s functions in relation to aircraft and shipping sanctions in sanctions regulations made under section 1 of the Sanctions and Anti-Money Laundering Act 2018 F102; and

(e) delivery and inspection of local government active travel schemes funded by the Department for Transport.

Matters relating to the functions of the Security Industry Authority relating to—

(a) offences under the Private Security Industry Act 2001;

(b) whether an individual or business is fit and proper for the purpose of holding a licence or obtaining approval from the Security Industry Authority; and

(c) conduct which may undermine the regulation of security operatives and approved providers of security industry services under the Private Security Industry Act 2001.

Matters relating to—

1. (a)

   the registration and fitness to practise of social workers in England; and

2. (b)

   any activities not covered by (a) in relation to which Social Work England has functions.