LNB News 17/03/2025
Document Information
Issue Date: 17 March 2025
Published Date: 17 March 2025
Jurisdiction(s): England, Northern Ireland, Scotland and Wales
The Department for Business and Trade (DBT) has re-laid the draft Companies Act 2006 (Recognition of Third Country Qualifications and Practical Training) (Amendment) Regulations 2025 before Parliament, after originally being laid in May 2024. The draft regulations were sent for sifting on 12 March 2025. This statutory instrument (SI) amends section 1221 and paragraph 9 of Schedule 11 to the Companies Act 2006 (CA 2006), enabling auditors from countries outside the European Economic Area to provide practical training in audit that contributes to UK qualification requirements. It also clarifies the mutual recognition process for third country audit qualifications, aligning it with the Professional Qualifications Act 2022 (PQA 2022).
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