SCHEDULES
SCHEDULE 12Arrangements in which registered third country auditors are required to participate
Specification of particular arrangements by the Secretary of State
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1
If there exist two or more sets of arrangements within paragraph 1 or within paragraph 2, the obligation of a registered third country auditor under section 1242(1)(a) or (b), as the case may be, is to participate in such set of arrangements as the Secretary of State may by order specify.
2
An order under sub-paragraph (1) is subject to negative resolution procedure.