Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
2.—(1) Section 249D of the Companies Act 1985(1) (the reporting accountant) shall be amended as follows.
(2) For subsection (1) there shall be substituted the following subsections—
“(1) The reporting accountant shall be either—
(a)any member of a body listed in subsection (3) who, under the rules of the body—
(i)is entitled to engage in public practice, and
(ii)is not ineligible for appointment as a reporting accountant, or
(b)any person (whether or not a member of any such body) who—
(i)is subject to the rules of any such body in seeking appointment or acting as auditor under Chapter V of Part XI, and
(ii)under those rules, is eligible for appointment as auditor under that Chapter.
(1A) In subsection (1), references to the rules of a body listed in subsection (3) are to the rules (whether or not laid down by the body itself) which the body has power to enforce and which are relevant for the purposes of Part II of the Companies Act 1989 or this section.
This includes rules relating to the admission and expulsion of members of the body, so far as relevant for the purposes of that Part or this section.”
(3) In subsection (3), for the words “subsection (1)” there shall be substituted the words “subsections (1) and (1A)”.
Section 249D was inserted by regulation 2 of the Companies Act 1985 (Audit Exemption) Regulations 1994 (S.I. 1994/1935). S.I. 1994/1935 was amended by S.I. 1994/2879 in a manner not relevant for the purposes of these Regulations.
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