In Article 21 (conditions of independence) -

(a) in the first subparagraph -

(i) for "competent authorities" substitute "competent authority";

(ii) omit "and audit firms";

(b) in the second subparagraph, for "competent authorities" substitute "competent authority";

(c) omit the third subparagraph.

(d) in the fourth subparagraph -

(i) for "those authorities" substitute "the competent authority";

(ii) omit "and audit firms".