Schedule 12, paragraph 3(2)

Arrangements are not to be regarded as appropriate for the purpose of ensuring that a thing is done independently of the registered third country auditor unless they are designed to ensure that the registered third country auditor— will have no involvement in the appointment or selection of any of the persons who are to be responsible for doing that thing, and will not otherwise be involved in the doing of that thing.

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