SCHEDULES

SCHEDULE 5 E+WEligibility and regulation of local auditors

3 E+WOmit the following provisions—

(a) Chapter 1 (introductory);

(b) sections 1220 (qualifying bodies and recognised professional qualifications), 1221 (approval of third country qualifications) and 1222 (eligibility of individuals retaining only 1967 Act authorisation);

(c) section 1223A (notification of matters relevant to other EEA States);

(d) sections 1224A (restrictions on disclosure) and 1224B (offence of disclosure in contravention of section 1224A);

(e) Chapter 3 (Auditors General);

(f) Chapter 5 (registered third country auditors);

(g) sections 1253A to 1253F (co-operation with foreign competent authorities);

(h) section 1264 (consequential amendments);

(i) Schedule 11 (recognised professional qualifications);

(j) Schedule 11A (specified persons, descriptions, disclosures etc for purposes of section 1224A);

(k) Schedule 12 (arrangements in which registered third country auditors are required to participate);

(l) Schedule 14 (statutory auditors: consequential amendments).

Commencement Information

I1 Sch. 5 para. 3 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)