Schedule 11, Part 2, paragraph 9(2)

For the purpose of sub-paragraph (1) “statutory audit work” includes the work of a person appointed as the auditor of a person under the law of a country or territory outside the United Kingdom where it appears to the Secretary of State that the law and practice with respect to the audit of accounts is similar to that in the United Kingdom.

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