Sch 10 para 10
(1) The body must have rules and practices as to— (a) the technical standards to be applied in statutory audit work, and (b) the manner in which those standards are to be applied in practice. (2) The rules and practices mentioned in sub-paragraph (1) must include provision requiring compliance with any standards for the time being determined by the competent authority under the Statutory Auditors and Third Country Auditors Regulations 2016.