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The Statutory Auditors and Third Country Auditors Regulations 2016
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- UK Statutory Instruments
- 2016 No. 649
- SCHEDULE 3
- PART 5
- Paragraph 54
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54.—(1) Paragraph 2 is amended as follows.U.K.
(2) For sub-paragraph (2) substitute—
“(2) The Secretary of State may make a recognition order only if it appears to him, from the information furnished by the body and having regard to other information in his possession, that—
(a)the requirements of Part 2 of this Schedule are satisfied in the case of that body,
(b)the body is able to perform all of the tasks which can be delegated by the competent authority under regulation 3 of the Statutory Auditors and Third Country Auditors Regulations 2016, and
(c)the body is organised in such a way that conflicts of interest are avoided.”.
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