SCHEDULES

SCHEDULE 12Arrangements in which registered third country auditors are required to participate

Arrangements for independent monitoring of audits of F4UK-traded third country companies

Annotations:
Amendments (Textual)

1

1

The arrangements referred to in section 1242(1)(a) are appropriate arrangements—

a

for enabling the performance by the registered third country auditor of F1functions related to the audit of F3UK-traded third country companies to be monitored by means of inspections carried out under the arrangements, and

b

for ensuring that the carrying out of such monitoring and inspections is done independently of the registered third country auditor.

2

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .