Administration of Justice Act 1985

15E+WF1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 [F2is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006].E+W

(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.