PART 2Amendment of primary legislation

CHAPTER 3Schedules 10, 11, 11A and 12 to the Companies Act 2006

I1F129

In paragraph 7 (holding of appropriate qualification)—

a

for sub-paragraph (2)(a), substitute—

a

in relation to an individual, to that individual's—

i

holding an appropriate qualification, or

ii

being a third country auditor and meeting the requirements of paragraph 6(1)(aa)(ii) or 6(1A);

b

omit sub-paragraph (2)(b)(ii) and the “or” before it.