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The Statutory Auditors Regulations 2017

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Amendments to the Companies Act 2006

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22.  In Schedule 10 (recognised supervisory bodies)(1), after paragraph 7 insert—

7A.(1) The body must have rules and practices governing the adaptation period and the ability assessment referred to in section 1221 (approval of third country qualifications), and the following provisions of this paragraph apply in any case within that section.

(2) The body must have regard to the circumstances of each applicant in relation to the adaptation period, and the ability assessment, to be required of the applicant.

(3) The applicant may be required to undergo further training during the adaptation period.

(4) The applicant’s performance during the adaptation period must be assessed by the body.

(5) The body must determine the applicant’s professional status during the adaptation period..

(1)

Schedule 10 was amended by S.I. 2016/649.

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