22OApproved auditors

22O Approved auditors (1) The registrar may approve an entity to be an auditor for this part (an approved auditor). (2) The registrar must not approve an entity under subsection (1) unless satisfied that— (a) the entity has appropriate qualifications and experience to enable the entity to exercise the functions of an approved auditor under this part, including to conduct audits to check compliance with the requirements in the code; and

(b) the approval is in accordance with the audit guidelines. (3) The registrar must revoke the approval of an auditor if satisfied that the auditor no longer meets the requirements under subsection (2). (4) The registrar must prepare and maintain a publicly-available list of approved auditors.