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Can a competent authority (‘counterpart authority’ as defined in Section 1553 of the Companies Act 2014) from outside the state request to visit an audit firm for the purposes of carrying out an audit inspection?

A competent authority from outside the state would not normally contact individual audit firms in relation to audit inspections. If you are contacted by a competent authority (supervisory body) from outside of the state please contact the Audit Quality Unit.

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