http://www.legislation.gov.uk/id/nisi/1987/460/schedule/2

SCHEDULES

SCHEDULE 2THE AUDITOR OF THE NORTHERN IRELAND AUDIT OFFICE

1

The auditor shall be a member of one or more of the bodies mentioned in sub-paragraph (2) or shall have such other qualifications as may be approved for the purposes of this Schedule by the Department; and a firm shall not be appointed unless each of its members is a member of one or more of those bodies.

2

The bodies referred to in sub-paragraph (1) are—

a

the Institute of Chartered Accountants in England and Wales;

b

the Institute of Chartered Accountants of Scotland;

c

the Chartered Association of Certified Accountants;

d

the Chartered Institute of Public Finance and Accountancy;

e

the Institute of Chartered Accountants in Ireland; and

f

any other body of accountants established in the United Kingdom and for the time being approved by the Department for the purposes of this Schedule.

3

The auditor shall be appointed at such remuneration and on such other terms and conditions as the Department may determine; and the remuneration of the auditor shall be defrayed as part of the expenses of the Northern Ireland Audit Office.