Sch 10 para 15
(1) The body must have effective arrangements for the investigation of complaints against— (a) persons who are eligible under its rules for appointment as a statutory auditor, and (b) the body in respect of matters arising out of its functions as a supervisory body. (2) The arrangements mentioned in sub-paragraph (1) must make provision for the whole or part of the function of investigating those complaints to be performed by the competent authority under the Statutory Auditors and Third Country Auditors Regulations 2016.