Schedule 10, Part 2, paragraph 6(2)

The aptitude test— must test the person's knowledge of subjects— that are covered by a recognised professional qualification, that are not covered by the professional qualification already held by the person, and the knowledge of which is essential for the pursuit of the profession of statutory auditor; may test the person's knowledge of rules of professional conduct; must not test the person's knowledge of any other matters.

← 1B · All articles · 2A →

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