Schedule 10, Part 2, paragraph 9(1)

The body must have adequate rules and practices designed to ensure that— statutory audit work is conducted properly and with integrity, . . . persons are not appointed as statutory auditors in circumstances in which they have an interest likely to conflict with the proper conduct of the audit. persons appointed as statutory auditors take steps to safeguard their independence in accordance with the standards mentioned in sub-paragraph (3A), persons appointed as statutory auditors record the matters required to be recorded in accordance with those standards. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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