The Statutory Auditors and Third Country Auditors Regulations 2007

Appropriate qualificationsU.K.

This section has no associated Explanatory Memorandum

5.  In section 1219(1) of the Companies Act 2006 (appropriate qualifications)—

(a)after paragraph (d) insert “ or ”;

(b)omit paragraph (e);

(c)in paragraph (f), for “overseas” substitute “ third country ”.