Schedule 10, Part 2, paragraph 20ZA

This paragraph applies where, under regulation 3 of the Statutory Auditors and Third Country Auditors Regulations 2016, the competent authority has delegated the task of approving persons as eligible for appointment as statutory auditors to a body (“B”). B must pay the costs incurred by— in relation to any statutory auditor bound by B’s rules. the competent authority in carrying out activities mentioned in paragraphs 9 to 10C, 12, 13 and 16, or another recognised supervisory body, in carrying out those activities as a result of the competent authority delegating a task to the other body,

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