SCHEDULES
C1SCHEDULE 10Recognised supervisory bodies
Annotations:
Modifications etc. (not altering text)
Part 2Requirements for recognition of a supervisory body
Technical standards
10
1
The body must have rules and practices as to—
a
the technical standards to be applied in statutory audit work, and
b
the manner in which those standards are to be applied in practice.
2
The body must participate in arrangements within paragraph 22, and the rules and practices mentioned in sub-paragraph (1) must include provision requiring compliance with any standards for the time being determined under such arrangements.
Sch. 10 applied (with modifications) (4.4.2014 for specified purposes, 16.12.2014 in so far as not already in force) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 5 para. 28 (with Sch. 13 para. 11); S.I. 2014/900, art. 2(j); S.I. 2014/3319, art. 2(e)