Search Legislation

Companies Act 1985

 Help about what version

What Version

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

22(1)A report required by paragraph 17 or 18 shall be made by accountants qualified under this Act for appointment as auditors of a company.

(2)Such a report shall not be made by any accountant who is an officer or servant, or a partner of or in the employment of an officer or servant, of the company or the company's subsidiary or holding company or of a subsidiary of the company's holding company.

In this paragraph, " officer " includes a proposed director, but not an auditor.

(3)The accountants making any report required for purposes of paragraph 17 or 18 shall be named in the prospectus.

Back to top

Options/Help