Point in time view as at 06/04/2018.
Companies Act 2006, Cross Heading: Technical standards is up to date with all changes known to be in force on or before 02 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
10(1)The body must have rules and practices as to—U.K.
(a)the technical standards to be applied in statutory audit work, and
(b)the manner in which those standards are to be applied in practice.
[F1(2)The rules and practices mentioned in sub-paragraph (1) must include provision requiring compliance with any standards for the time being determined by the competent authority under the Statutory Auditors and Third Country Auditors Regulations 2016.]
Textual Amendments
F1Sch. 10 para. 10(2) substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 59(2)
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