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8.—(1) Article 36 of the 1990 Order (approval of overseas qualifications) is amended as follows.
(2) For paragraphs (1) and (2) substitute—
“(1) The Department may declare that the following are to be regarded for the purposes of this Part as holding an approved overseas qualification—
(a)persons who are qualified to audit accounts under the law of a specified country or territory outside the United Kingdom;
(b)persons who hold a specified professional qualification in accountancy obtained in a specified country or territory outside the United Kingdom.
(1A) Approval of a qualification under paragraph (1)(b) may be expressed to be subject to any specified requirement or requirements being satisfied.
(2) A qualification must not be approved under paragraph (1) unless the Department is satisfied that the qualification, taken with any requirement or requirements to be specified under paragraph (1A), affords an assurance of professional competence equivalent to that afforded by a recognised professional qualification.”.
(3) For paragraph (6) substitute—
“(6) The Department may if it thinks fit, having regard to the considerations mentioned in paragraphs (2) and (3)—
(a)withdraw its approval of an overseas qualification in relation to persons becoming qualified as mentioned in paragraph (1)(a), or obtaining such a qualification as is mentioned in paragraph (1)(b), after such date as it may specify; or
(b)vary or revoke a requirement mentioned in paragraph (1A) from such date as it may specify.”.
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