Section 1221(3)

The Secretary of State may make a declaration under subsection (1) only if he is satisfied that— affords an assurance of professional competence equivalent to that afforded by a recognised professional qualification. in the case of a declaration under subsection (1)(a), the fact that the persons in question are qualified to audit accounts under the law of the specified third country, taken with any requirement or requirements to be specified under subsection (1A), or in the case of a declaration under subsection (1)(b), the specified professional qualification taken with any requirement or requirements to be specified under subsections (1A) or (2),

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