- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Section 33 of the Companies Act 1989 (c. 40) (approval of overseas qualifications for auditors) is amended as follows.
(2)For subsections (1) and (2) substitute—
“(1)The Secretary of State may declare that the following are to be regarded for the purposes of this Part as holding an approved overseas qualification—
(a)persons who are qualified to audit accounts under the law of a specified country or territory outside the United Kingdom;
(b)persons who hold a specified professional qualification in accountancy obtained in a specified country or territory outside the United Kingdom.
(1A)Approval of a qualification under subsection (1)(b) may be expressed to be subject to any specified requirement or requirements being satisfied.
(2)A qualification must not be approved under subsection (1) unless the Secretary of State is satisfied that the qualification, taken with any requirement or requirements to be specified under subsection (1A), affords an assurance of professional competence equivalent to that afforded by a recognised professional qualification.”
(3)For subsection (6) substitute—
“(6)The Secretary of State may if he thinks fit, having regard to the considerations mentioned in subsections (2) and (3)—
(a)withdraw his approval of an overseas qualification in relation to persons becoming qualified as mentioned in subsection (1)(a), or obtaining such a qualification as is mentioned in subsection (1)(b), after such date as he may specify; or
(b)vary or revoke a requirement mentioned in subsection (1A) from such date as he may specify.”
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