Section 1220: Qualifying bodies and recognised professional qualifications
1559.This section is a restatement of section 32 of the 1989 Act. It defines the term “qualifying body” as a body that offers a professional qualification in accountancy and introduces Schedule 11 which sets out the requirements that qualifying bodies must impose. Only a qualification recognised in accordance with these provisions can be considered a recognised professional qualification within the meaning of section 1219(1)(a).