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The Companies Act 2006 (Commencement No. 5, Transitional Provisions and Savings) Order 2007
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Statutory auditors (ss.1209 to 1241 and 1245 to 1264)
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38.—(1) The following provisions of that Chapter apply in relation to the supervision and qualification of auditors appointed for financial years beginning on or after 6th April 2008—
(a)sections 1217 and 1218 and Schedule 10 (supervisory bodies);
(b)sections 1219 to 1222 and Schedule 11 (professional qualifications and qualifying bodies).
(2) Sections 30 to 34 and 48 of, and Schedules 11 and 12 to, the Companies Act 1989 or Articles 33 to 36 and 50 of, and Schedules 11 and 12 to, the Companies (Northern Ireland) Order 1990 continue to apply in relation to the supervision and qualification of auditors appointed for financial years beginning before that date.
(3) Any declaration by the Secretary of State in force under section 33 of the Companies Act 1989 or Article 36 of the Companies (Northern Ireland) Order 1990 (approval of overseas qualifications) immediately before 6th April 2008 continues in force on and after that date as if made under section 1221 of the Companies Act 2006.
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