- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
173.—(1) The Audit Commission Act 1998 is amended as follows.
(2) In section 3 (appointment of auditors)—
(a)in subsection (1) (persons who may be appointed), for paragraph (c) substitute—
“(c)a firm.”;
(b)for subsection (5) (qualifications for appointment) substitute—
“(5) A person appointed by the Commission as an auditor must—
(a)be eligible for appointment as a statutory auditor (see Part 42 of the Companies Act 2006),
(b)be a member of one or more of the bodies listed in subsection (7) below, or
(c)have such other qualifications as may be approved for the purposes of this section by the Secretary of State.”;
(c)omit subsection (6);
(d)in subsection (7) (bodies referred to in subsection (5)(b))—
(i)in the opening words, for “subsections (5) and (6)” substitute “subsection (5)(b)”;
(ii)in paragraph (c), after “Association of” insert “Chartered”;
(iii)in paragraph (f), omit “established in the United Kingdom and”.
(3) In section 29 (agreed audit of accounts), in subsection (1A)(1) (persons who may be appointed) for paragraph (c) substitute—
“(c)a firm.”.
(4) In section 31(3) (companies related to Passenger Transport Executives: meaning of “subsidiary”), for “section 736 of the Companies Act 1985” substitute “section 1159 of the Companies Act 2006”.
(5) In section 53(1) (interpretation), at the appropriate place insert—
““firm” means any entity, whether or not a legal person, which is not an individual and includes a body corporate, a corporation sole and a partnership or other unincorporated association;”.
Section 29(1A) was inserted by the Local Government and Public Involvement in Health Act 2007 (c.28), section 162(1) and (3).
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