In regulation 28(b), for paragraph (b) of inserted sub-paragraph (1A) substitute -

"(b) the individual is an EEA auditor who -

(i) on or before IP completion day, holds a professional qualification which does not cover all those subjects,

(ii) on or before IP completion day, has been approved by the body or is in the process of seeking approval from the body, and

(iii) has met whichever of the requirements of sub-paragraph (1B) is specified in the body’s rules.".