Key points
The directory links audit regulation, legal duties, the professional ethics code and regulatory notices. The Practice Monitoring Programme addresses audits performed by PAs. Quality-control reviews assess accounting entities against prescribed standards. Consult the relevant programme rather than assuming an individual practice review and an entity-level review are the same assessment.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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