C1C2SCHEDULE 3 Qualifications of Persons Appointed to the Panel

Annotations:

F2Financial Qualifications

Annotations:

4

Accountants who are members of—

a

the Institute of Chartered Accountants in England and Wales;

b

the Institute of Chartered Accountants in Scotland;

c

the Institute of Chartered Accountants in Ireland;

F1cc

the Institute of Certified Public Accountants in Ireland;

d

the Association of Chartered Certified Accountants;

e

the Chartered Institute of Management Accountants; or

f

the Chartered Institute of Public Finance and Accountancy.