- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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21. In section 1221 (approval of third country qualifications)(1)—
(a)for subsection (1A) substitute—
“(1A) A declaration under subsection (1)(a) or (b) must contain provision to the effect that a person is not to be regarded as holding an approved third country qualification for the purposes of this Chapter unless the person—
(a)already holds a professional qualification which covers all the subjects which are covered by a recognised professional qualification and which are subjects of which knowledge is essential for the pursuit of the profession of statutory auditor, or
(b)holds a professional qualification which does not cover all those subjects and has met whichever of the requirements of subsection (1B) is specified in the declaration.
(1B) The declaration must specify that the condition in subsection (1A)(b) is satisfied in one of the following ways—
(a)only by passing an aptitude test in accordance with subsection (7A),
(b)only by completing an adaptation period in accordance with subsections (7C) and (7D), or
(c)either by passing an aptitude test in accordance with subsection (7A) or by completing an adaptation period in accordance with subsections (7C) and (7D), according to the choice of the person.”;
(b)in subsection (3)—
(i)in paragraph (a), after “third country, ” insert “taken with any requirement or requirements to be specified under subsection (1A),”;
(ii)in paragraph (b), for “subsection (2)” substitute “subsections (1A) or (2)”;
(c)in subsection (7A), for “(1A)” substitute “(1B)”;
(d)omit subsection (7B);
(e)before subsection (8) insert—
“(7C) An adaptation period is a period, not exceeding three years, in which the person (“the applicant”) pursues the profession of statutory auditor under the supervision of another person who holds an appropriate qualification, subject to an assessment (“the ability assessment”) of the applicant’s ability to pursue the profession of statutory auditor in the United Kingdom.
(7D) The adaptation period must be completed, and the ability assessment must be carried out, in accordance with the rules and practices of a recognised supervisory body (see paragraph 7A of Schedule 10).”.
Section 1221 was amended by S.I. 2007/3494.
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