Section 1221(4)

The Secretary of State may make a declaration under subsection (1) only if he is satisfied that the treatment that the persons who are the subject of the declaration will receive as a result of it is comparable to the treatment which is, or is likely to be, afforded in the specified third country or a part of it to— in the case of a declaration under subsection (1)(a), some or all persons who are eligible to be appointed as a statutory auditor, and in the case of a declaration under subsection (1)(b), some or all persons who hold a corresponding recognised professional qualification.

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