Schedule 11, Part 2, paragraph 9(4A)

Those conditions are that— the Secretary of State has determined for the purposes of sub-paragraph (2) that the law and practice with respect to the audit of accounts in the country or territory outside the United Kingdom is similar to that in the United Kingdom, the body offering the qualification is satisfied that the person has been approved by the body or organisation responsible for approving a person as being eligible under the law of the country or territory outside of the United Kingdom for appointment as an auditor of accounts, and the body offering the qualification is satisfied that the approval corresponds to the approval of a person as being eligible for appointment as a statutory auditor in the United Kingdom.

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