SCHEDULES

SCHEDULE 10Recognised supervisory bodies

Part 2Requirements for recognition of a supervisory body

Investigation of complaints

15

(1)

The body must have effective arrangements for the investigation of complaints against—

(a)

persons who are eligible under its rules for appointment as a statutory auditor, and

(b)

the body in respect of matters arising out of its functions as a supervisory body.

(2)

The arrangements mentioned in sub-paragraph (1) may make provision for the whole or part of that function to be performed by and to be the responsibility of a body or person independent of the body itself.