In Article 8 (engagement quality control review) -

(a) in paragraph 2, after "The reviewer shall be a" insert "person who is eligible for appointment as a";

(b) for paragraph 3 substitute -

"(3) By way of derogation from paragraph 2, where -

(a) the statutory auditor is a firm and all the individuals who were able to sign audit reports on behalf of the firm were involved in carrying out the statutory audit, or

(b) the statutory auditor is an individual,

the statutory auditor must arrange for another person who is eligible for appointment as a statutory auditor to perform a review. The disclosure of documents or information to the independent reviewer for the purposes of this Article does not constitute a breach of the statutory auditor’s duty of confidentiality. Documents or information disclosed to the reviewer for the purposes of this Article must be subject to that duty.";

(c) in paragraph 4 -

(i) in point (a), omit "statutory auditor or the";

(ii) in point (b), omit "statutory auditor or the";

(d) in paragraph 5 -

(i) in point (a) -