Schedule 12, paragraph 2(1A)

The arrangements may provide that decisions to take disciplinary action, and decisions as to what that action should be, may be made in respect of a registered third country auditor without the holding of a disciplinary hearing relating to that registered third country auditor where the registered third country auditor agrees in writing that such a hearing need not be held.

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