Schedule 10, Part 2, paragraph 7(2)

In this paragraph references to a person being qualified are— in relation to an individual, to that individual's— holding an appropriate qualification, or being a third country auditor and meeting the requirements of paragraph 6(1)(aa)(ii) or 6(1A); in relation to a firm, to its— being eligible for appointment as a statutory auditor, ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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