(1) In this Part a “supervisory body” means a body established in the United Kingdom (whether a body corporate or an unincorporated association) which maintains and enforces rules as to—
(a) the eligibility of persons for appointment as a statutory auditor, and
(b) the conduct of statutory audit work,
which are binding on persons seeking appointment or acting as a statutory auditor . . . because they are members of that body . . ..
[(1A) The rules referred to in [paragraphs 9(1A) and 10C(3) (bar on appointment as director or other [officer),] paragraph 9(3)(b) (confidentiality of information)] [and paragraph 12(3)(b)(v)
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