The Companies Act 2006 (Recognition of Third Country Qualifications and Practical Training) (Amendment) Regulations 2025
These Regulations revoke and replace provisions in section 1221 of and paragraph 9(4) and (5) of Schedule 11 to the Companies Act 2006 (c. 46) which relate to the approval of a third country audit qualification and the requirement for a minimum level of practical training for recognition of a professional qualification.