1627. Subject to section 1635, a person shall not be eligible for approval to carry out the assurance of sustainability reporting unless he or she is approved and registered under Part 27 as a statutory auditor and either –

(a) holds an appropriate qualification as referred to in section 1628,

(b) in the case of a Member State auditor, complies with section 1629, or

(c) in the case of a third-country auditor, complies with sections 1629 and 1640.]