SCHEDULES
SCHEDULE 6 Bodies Recognised under s.32: Supplementary Provisions
Application of rules relating to accounts and interest on client’s money
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1
Where rules made under section 22(3)(a) are applied to recognised bodies in accordance with section 32(3), an accountant shall, subject to sub-paragraph (2), be qualified to give any report required to be delivered under the rules if he F2is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006.
2
An accountant shall not be qualified to give any such report in relation to a recognised body if he F3would be prohibited by section 1214 of that Act (independence requirement) from acting as statutory auditor of that body.