Schedule 10, Part 2, paragraph 16(2)

The body must have adequate arrangements as part of its rules and practices— to facilitate the conduct of investigations into non-delegated cases by the competent authority in connection with the performance of statutory audit functions or third country audit functions by members of the body; for the holding by the competent authority of hearings relating to members of the body in accordance with the Statutory Auditors and Third Country Auditors Regulations 2016, where necessary following those investigations; and for making decisions by the competent authority following those investigations as to whether (and, if so, what) enforcement action should be taken against members of the body.

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