SCHEDULES
SCHEDULE 10Recognised supervisory bodies
Part 2Requirements for recognition of a supervisory body
Promotion and maintenance of standards
20
The body must be able and willing—
a
to promote and maintain high standards of integrity in the conduct of statutory audit work, and
b
to co-operate, by the sharing of information and otherwise, with the Secretary of State and any other authority, body or person having responsibility in the United Kingdom for the qualification, supervision or regulation of auditors.