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15(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 is a member of a relevant body of accountants or is for the time being authorised by the Secretary of State under section 389(1)(b) of the [1985 c. 6.] Companies Act 1985.
(2)An accountant shall not be qualified to give any such report in relation to a recognised body if he is not qualified to act as auditor of that body.
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