The Companies Act 2006 (Consequential Amendments etc) Order 2008

Communications Act 2003 (c.21) U.K.

30.—(1) The Communications Act 2003 is amended as follows.

(2) In section 67 (subject matter of universal services conditions), for subsection (9) substitute—

“(9) In this section “qualified auditor” means a person who—

(a) is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006, and

(b) if the appointment to carry out such auditing as is mentioned in subsection (5) were an appointment as a statutory auditor, would not be prohibited from acting by section 1214 of that Act (independence requirement).”.

(3) In section 77 (imposition of privileged supplier conditions), in subsection (9) for the definition of “qualified auditor” substitute—

““qualified auditor” means a person who—

(a)

is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006, and

(b)

if the appointment to carry out such auditing as is mentioned in subsection (3)(b) were an appointment as a statutory auditor, would not be prohibited from acting by section 1214 of that Act (independence requirement);”.

(4) In section 91 (conditions about regulation of services etc for end-users), for subsection (8) substitute—

“(8) In this section “qualified auditor” means a person who—

(a) is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006, and

(b) if the appointment to carry out such auditing as is mentioned in subsection (6)(b) were an appointment as a statutory auditor, would not be prohibited from acting by section 1214 of that Act (independence requirement).”.