Section 1253E(4)

Those functions are— quality assurance functions which meet requirements equivalent to those of regulation 9 of the Statutory Auditors and Third Country Auditors Regulations 2016; investigation or disciplinary functions which meet requirements equivalent to those of regulations 5 to 8 and 10 of the Statutory Auditors and Third Country Auditors Regulations 2016; public oversight functions which meet requirements equivalent to those of regulation 3 of the Statutory Auditors and Third Country Auditors Regulations 2016.

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