Section 900 of the Principal Act is amended -
(a) in subsection (1) -
(i) by the substitution of the following definition for the definition of "recognised accountancy body":
"'recognised accountancy body' means a body of accountants recognised under section 930 for the purposes of the relevant provisions;",
and
(ii) by the insertion of the following definitions:
"'applicable provisions', in relation to a Part 27 function and a recognised accountancy body, means, in addition to the provision of this Act that confers that function
(a) any other provisions of this Act or of a statutory instrument made under this Act,
(b) the provisions of any section 931 notice given to the body that are relevant to that function,
(c) the provisions of Regulation (EU) No 537/2014 that are relevant to that function, and
(d) the provisions of any rule, guideline, term or condition, relevant obligation, or direction, referred to in section 906 that are relevant to that function,
in accordance with which tha
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