Section 1218(4)

The reference in subsection (3)(c) to guidance issued by a recognised supervisory body is a reference to any guidance or recommendation which is— including any guidance or recommendation relating to the admission or expulsion of members of the body, so far as relevant for the purposes of this Part , the Statutory Auditors and Third Country Auditors Regulations 2016 or the Audit Regulation. issued or made by it to all or any class of its members or persons seeking to become members, and relevant for the purposes of this Part , the Statutory Auditors and Third Country Auditors Regulations 2016 or the Audit Regulation,

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