PART III F32ELIGIBILITY FOR APPOINTMENT AS COMPANY AUDITOR
Introduction
Introduction27
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Eligibility for appointment
Eligibility for appointment28
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Effect of appointment of partnership29
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ineligibility on ground of lack of independence30
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Effect of ineligibility31
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power of Department to require second audit32
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Recognition of supervisory bodies and professional qualifications
Supervisory bodies33
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “appropriate qualification”34
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualifying bodies and recognised professional qualifications35
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Approval of overseas qualifications36
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Duties of recognised bodies
The register of auditors37
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Information about firms to be available to public38
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Matters to be notified to the Department39
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to call for information40
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Compliance orders41
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Directions to comply with international obligations42
F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Offences
False and misleading statements43
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Offences by bodies corporate, partnerships and unincorporated associations44
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Time limits for prosecution of offences45
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Jurisdiction and procedure in respect of offences46
F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Supplementary provisions
Fees47
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Delegation of functions of Department48
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Art. 49 rep. by 2004 c. 27
Exemption from liability for damages50
F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Service of notices51
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to make consequential amendments52
F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to make provision in consequence of changes affecting accountancy bodies53
F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “associate”54
F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Minor definitions55
F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Index of defined expressions56
F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 57—Repeals
mod. by SI 2005/18