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)
any natural person who, for at least three years before his or her involvement in the governance of the public oversight system, has not carried out statutory audits, has not held voting rights in an audit firm, has not been a member of the administrative or management body of an audit firm and has not been employed by, or otherwise associated with, an audit firm;