Sch 3 para 20
(1) Section 509 (guidance for regulatory authorities: Scotland) is amended as follows. (2) For subsection (1)(b), substitute— (b) has been, is being or may be investigated— (i) pursuant to arrangements under paragraph 15 of Schedule 10 (investigation of complaints against auditors and supervisory bodies), or (ii) by the competent authority under the Statutory Auditors and Third Country Auditors Regulations 2016.