(1) The Schedule to the Public Interest Disclosure (Prescribed Persons) Order (Northern Ireland) 1999 [S.R. (NI) 1999 No 401; the Schedule to that instrument was last substituted by S.R. (NI) 2014 No 48.] is amended as follows.

(2) In the entry relating to the Financial Reporting Council Limited and its Conduct Committee, in the second column -

(a) after "Matters relating to -" insert -

"(za) exercising the functions of the competent authority under the Statutory Auditors and Third Country Auditors Regulations 2016 and under Regulation (EU) 537/2014 of the European Parliament and of the Council on specific requirements regarding statutory audit of public-interest entities;";

(b) omit paragraph (c);

(c) for paragraph (d) substitute -

"(d) exercising, in relation to third country auditors (as defined by section 1261 of the Companies Act 2006), functions -

(i) of the Secretary of State under Part 42 of that Act, delegated under that Part,

(ii) under the arrangements within Schedule 12 to that Act, and

(iii) of the designated body under the Statutory Auditors and Third Country Auditors Regulations 2013;";

(d) for paragraph (f) substitute -