Schedule 10, Part 2, paragraph 13(7)

The inspection must include an assessment of— the person’s compliance with the standards set by the competent authority under the Statutory Auditors and Third Country Auditors Regulations 2016; the resources allocated by the person to statutory audit work; in the case of an inspection in relation to a firm, its internal quality control system; the remuneration received by the person in respect of statutory audit work.

← 6 · All articles · 8 →

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