non-practitioner
as defined in Directive 2006/43/EC of the European Parliament and of the Council of 17 May…, Article 2, point (15) (Definitions)
15.
‘non-practitioner’ means any natural person who, during his or her involvement in the governance of the public oversight system and during the period of three years immediately preceding that involvement, has not carried out statutory audits, has not held voting rights in an audit firm, has not been a member of the administrative, management or supervisory body of an audit firm and has not been employed by, or otherwise associated with, an audit firm;