Part II Eligibility for Appointment as Company Auditor
Introduction
24Introduction.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Eligibility for appointment
25 Eligibility for appointment.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26 Effect of appointment of partnership.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27 Ineligibility on ground of lack of independence.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28 Effect of ineligibility.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
29 Power of Secretary of State to require second audit.
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Recognition of supervisory bodies and professional qualifications
30 Supervisory bodies.
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31 Meaning of “appropriate qualification”.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32 Qualifying bodies and recognised professional qualifications.
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33 Approval of overseas qualifications.
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34 Eligibility of individuals retaining only 1967 Act authorisation.
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Duties of recognised bodies
35 The register of auditors.
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36 Information about firms to be available to public.
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37 Matters to be notified to the Secretary of State.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38 Power to call for information.
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
39 Compliance orders.
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40 Directions to comply with international obligations.
F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Offences
41 False and misleading statements.
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
42 Offences by bodies corporate, partnerships and unincorporated associations.
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
43 Time limits for prosecution of offences.
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44 Jurisdiction and procedure in respect of offences.
F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Supplementary provisions
45 Fees.
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
46 Delegation of functions of Secretary of State.
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2446ACircumstances in which Secretary of State may delegate functions to existing body
F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
47 Restrictive practices.
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
48 Exemption from liability for damages.
F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
49 Service of notices.
F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
50 Power to make consequential amendments.
F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
51 Power to make provision in consequence of changes affecting accountancy bodies.
F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
52 Meaning of “associate”.
F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
53 Minor definitions.
F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
54 Index of defined expressions.
F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .