Schedule 10, Part 2, paragraph 13(5)

The inspection must be conducted by persons who— have an appropriate professional education; have experience of— statutory audit work, ... equivalent work, for the purposes of an appointment of a person to conduct inspections made prior to IP completion day, on the audit of accounts under the law of an EEA State, or part of an EEA State, or equivalent work, for the purpose of an appointment of a person to conduct inspections, on the audit of accounts under the law of— an equivalent third country or part of an equivalent third country, or a transitional third country or part of a transitional third country; have received adequate training in the conduct of inspections; have declared that they do not have any interests likely to conflict with the proper conduct of the inspection; have not been an employee or partner or member of the management body of the person subject to inspection and have not been otherwise associated with that person for at least three years before the inspection.

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Source: legislation.gov.uk · retrieved 2026-09-04