Recognition of RSBs and RQBs

Published: 25 September 2023

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There are currently four Recognised Supervisory Bodies (RSBs) and five Recognised Qualifying Bodies (RQBs) for the purpose of statutory audit.

Requirements for RSBs

The requirements for recognition as a RSB are in Schedule 10 of the Companies Act 2006, as amended by The Statutory Auditor and Third Country Auditors Regulation 2016 (‘SATCAR 2016’).

Recognised supervisory bodies (RSBs)

Requirements for RQBs

Derecognised RSBs and RQBs


  • Association of Authorised Public Accountants (AAPA)


  • Chartered Institute of Public Finance and Accountancy (CIPFA)