monitoring the compliance of issuers of transferrable securities with accounting requirements in Part 6 rules in accordance with section 14 of the Companies (Audit, Investigations and Community Enterprise) Act 20048;

ensuring that the provision of financial information in accounts complies with Companies Act requirements in accordance with section 456 of the Companies Act 20069;

the issuing of accounting standards in accordance with section 464 of the Companies Act 200610 and the interpretation of those standards;

the provision, development, operation and maintenance of a public register of third country auditors in accordance with the Statutory Auditors and Third Country Auditors Regulations 201311;

the public oversight of statutory auditors under the 2016 Regulations;

the carrying out of tasks to ensure that the provisions of the Audit Regulation are applied in accordance with the 2016 Regulations;

the determination of technical standards and of other standards on professional ethics and internal quality control of statutory auditors and statutory audit work in accordance with the 2016 Regulations;

the determination of the manner in which the standards mentioned in sub-paragraph (g) are to be applied in practice in accordance with the 2016 Regulations;

the application of the standards mentioned in sub-paragraph (g) in accordance with the 2016 Regulations;

the inspection, monitoring and investigation of audits that are carried out by statutory auditors and third country auditors in accordance with the 2016 Regulations;

the sanctioning of statutory auditors and third country auditors and the publication of sanctions imposed in accordance with the 2016 Regulations;

the delegation and reclamation of functions in accordance with regulation 3 of the 2016 Regulations;

providing independent oversight of the regulation of the accountancy profession;

providing an independent disciplinary scheme for matters relating to accountancy firms or members of the accountancy professional bodies which raise issues affecting the public interest;

setting actuarial standards;

providing independent oversight of the regulation of the actuarial profession;

providing an independent disciplinary scheme for matters relating to the actuarial profession which raise issues affecting the public interest;

monitoring and maintaining the UK Corporate Governance Code and its associated guidance; and

monitoring and maintaining the UK Stewardship Code and its associated guidance.

“the 2016 Regulations” means the Statutory Auditors and Third Country Auditors Regulations 201612;

“Audit Regulation” means Regulation (EU) 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC213;

“Part 6 rules” has the same meaning as in section 73A of the Financial Services and Markets Act 200014;

“statutory auditor” has the same meaning as in section 1210 of the Companies Act 200615;

“third country auditor” has the same meaning as in section 1261 of the Companies Act 200616.