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Who are third-country auditors

Third-country auditors are those individuals designated by the applicant for a particular audit engagement listed under Item 9.0 of Form B as being primarily responsible for carrying out (or signing) the audit on behalf of the applicant or in the case of a group audit, at least the auditor(s) designated by the applicant as being primarily responsible for carrying out (or signing) the audit at the level of the group.

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