Schedule 11, Part 2, paragraph 9(4)

At least two-thirds of the training must be given by a person— eligible for appointment as a statutory auditor, or eligible for a corresponding appointment as an auditor under the law of a country or territory outside the United Kingdom, where the conditions in sub-paragraph (4A) are met in relation to that person. ....

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