PART III F1 N.I.ELIGIBILITY FOR APPOINTMENT AS COMPANY AUDITOR

F1 mod. by SI 2005/18

Introduction N.I.

Introduction N.I.

27.—(1) The main purposes of this Part are to secure that only persons who are properly supervised and appropriately qualified are appointed company auditors, and that audits by persons so appointed are carried out properly and with integrity and with a proper degree of independence.

(2) A “company auditor” means a person appointed as auditor under Chapter V of Part XII of the 1986 Order; and the expressions “company audit” and “company audit work” shall be construed accordingly.