This section has no associated Explanatory Notes
10(1)The body must have rules and practices as to—U.K.
(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.