The Statutory Auditors and Third Country Auditors Regulations 2007 No. 3494

PART 2 U.K. STATUTORY AUDITORS

Appropriate qualifications U.K.

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 ”.