In Schedule 1 (requirements for professional ethics, independence, objectivity, confidentiality, auditing standards and audit reporting) -

(a) in paragraph 8(1)(d) -

(i) after "approved" insert "as eligible for appointment";

(ii) omit "in the Member State where the statutory audit is required to be carried out";

(b) in paragraph 10(1)(g)(ii) -

(i) omit "either";

(ii) omit "or holds a corresponding qualification to audit accounts under the law of an EEA State, or part of an EEA State, other than the United Kingdom";

(c) in paragraph 15 -

(i) in sub-paragraph (1)(c)(i), omit ", EEA auditors";

(ii) in sub-paragraph (1)(e)(i), omit ", EEA auditor" in both places;

(iii) in sub-paragraph (2)(a), omit ", EEA auditors";