Sch 1 para 11
(1) Standards must ensure that, when A is a firm, A— (a) designates at least one key audit partner, and (b) applies as its main criteria in selecting a key audit partner— (i) the need to secure the quality of the audit, (ii) the need to secure A's independence and competence in carrying out the audit, (c) ensures the key audit partner is actively involved in carrying out the audit, (d) provides any key audit partner with sufficient resources and with personnel that have the necessary competence and capabilities to carry out their duties appropriately. (2) Standards must ensure that A devotes sufficient time to the engagement and assigns sufficient resources to enable A to carry out A's duties appropriately.