SCHEDULES
F1SCHEDULE 3
Appointment of auditor
3
1
The association shall in each period of account appoint a qualified auditor to audit the accounts prepared in accordance with paragraph 2.
F22
A person is qualified for the purposes of this paragraph if he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.
3
But none of the following shall be appointed—
a
a trustee, officer or employee of the association or of an associated body,
b
a person who is a partner of, or in the employment of, or who employs a person within paragraph (a), or
c
a body corporate;
and a body of persons (whether corporate or unincorporate and whether or not itself a charity) is for this purpose an associated body if it is essentially under the same management F3. . .
4
A Scottish firm is qualified for appointment as auditor, notwithstanding sub-paragraph (3)(c), if each of the partners in it is qualified for appointment.
Sch. 3 repealed (E.W.) (1.10.1996) by 1996 c. 52, s. 227, Sch. 19 Pt. I; S.I. 1996/2402, art. 3 (with transitional provisions and savings in Sch.); and repealed (S.) (1.10.1996) by virtue of S.I. 1996/2325, art. 4(1), Sch. 1 Pt. II (with art. 4(2)(3))