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Companies Act 1989

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Point in time view as at 15/06/2009.

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Part IIU.K. Eligibility for Appointment as Company Auditor

Modifications etc. (not altering text)

C1Pt. II (ss. 24-54) applied (with modifications) (E.W.S.) (20.10.1993) by 1993 c. xi, ss. 1(2), 6(4)

Pt. II (ss. 24-54) applied (with modifications) (E.W.S.) (21.7.1993) by S.I. 1993/1820, reg. 4, Sch. para.3

Pt. II (ss. 24-54) applied (with modifications) (E.W.S.) (19.12.1993) by S.I. 1993/3245, reg.3(5)

Pt. II (ss. 24-54) applied (with modifications) (E.W.S.) (28.5.1994) by S.I. 1994/1440, art. 37(1)(2) (with arts. 38, 39)

Pt. 2 (ss. 24-54) applied (with modifications) (31.12.2004) by The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2004 (S.I. 2004/3219), regs. {3(6)}, {4(5)}

C4Pt. 2 (ss. 24-54): functions of the Secretary of State transferred to the designated body (E.W.S) (5.9.2005) by The Companies Act 1989 (Delegation) Order 2005 (S.I. 2005/2337), art. 3 (with arts. 7-10)

IntroductionE+W+S

24Introduction.E+W+S

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Eligibility for appointmentE+W+S

25 Eligibility for appointment.E+W+S

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

26 Effect of appointment of partnership.E+W+S

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

27 Ineligibility on ground of lack of independence.E+W+S

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

28 Effect of ineligibility.E+W+S

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

29 Power of Secretary of State to require second audit.E+W+S

F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Recognition of supervisory bodies and professional qualificationsU.K.

30 Supervisory bodies.E+W+S

F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

31 Meaning of “appropriate qualification”.E+W+S

F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

32 Qualifying bodies and recognised professional qualifications.E+W+S

F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

33 Approval of overseas qualifications.E+W+S

F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

34 Eligibility of individuals retaining only 1967 Act authorisation.E+W+S

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Duties of recognised bodiesE+W+S

35 The register of auditors.E+W+S

F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

36 Information about firms to be available to public.E+W+S

F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

37 Matters to be notified to the Secretary of State.E+W+S

F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

38 Power to call for information.E+W+S

F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

39 Compliance orders.E+W+S

F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

40 Directions to comply with international obligations.E+W+S

F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

OffencesE+W+S

41 False and misleading statements.E+W+S

F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

42 Offences by bodies corporate, partnerships and unincorporated associations.E+W+S

F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

43 Time limits for prosecution of offences.E+W+S

F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

44 Jurisdiction and procedure in respect of offences.E+W+S

F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Supplementary provisionsE+W+S

45 Fees.E+W+S

F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

46 Delegation of functions of Secretary of State.E+W+S

F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F2446ACircumstances in which Secretary of State may delegate functions to existing bodyE+W+S

F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

47 Restrictive practices.E+W+S

F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

48 Exemption from liability for damages.E+W+S

F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

49 Service of notices.E+W+S

F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

50 Power to make consequential amendments.E+W+S

F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

51 Power to make provision in consequence of changes affecting accountancy bodies.E+W+S

F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

52 Meaning of “associate”.E+W+S

F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

53 Minor definitions.E+W+S

F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

54 Index of defined expressions.E+W+S

F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Yn ôl i’r brig

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