Schedule 10, Part 2, paragraph 6(1A)

The requirements of this sub-paragraph are that— the individual holds a professional qualification which covers all the subjects that are covered by a recognised professional qualification and that are subjects of which knowledge is essential for the pursuit of the profession of statutory auditor, ... the individual is an EEA auditor who— on or before IP completion day, holds a professional qualification which does not cover all those subjects, on or before IP completion day, has been approved by the body or is in the process of seeking approval from the body, and has met whichever of the requirements of sub-paragraph (1B) is specified in the body's rules , or the individual is a specified state auditor who— holds professional qualifications obtained in a specified state that are comparable to an appropriate qualification, and has met a requirement to take an aptitude test or to complete an adaptation period, or to undertake both, imposed on the individual by the body in accordance with Part 2 of the Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023, if such a requirement is so imposed.

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