Schedule 12, paragraph 1

The arrangements referred to in section 1242(1)(a) are appropriate arrangements— for enabling the performance by the registered third country auditor of functions related to the audit of UK-traded third country companies to be monitored by means of inspections carried out under the arrangements, and for ensuring that the carrying out of such monitoring and inspections is done independently of the registered third country auditor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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