In paragraph 13(5) (monitoring of audits) [Paragraph 13 was substituted by paragraph 65 of Schedule 3 to S.I. 2016/649.] -

(a) in paragraph (b)(i), omit "or";

(b) for paragraph (b)(ii), substitute -

"(ii) equivalent work, for the purposes of an appointment of a person to conduct inspections made prior to IP completion day, on the audit of accounts under the law of an EEA State, or part of an EEA State, or

(iii) equivalent work, for the purpose of an appointment of a person to conduct inspections, on the audit of accounts under the law of -

(aa) an equivalent third country or part of an equivalent third country, or

(bb) a transitional third country or part of a transitional third country;".