(1)The main purposes of this Part are to secure that only persons who are properly supervised and appropriately qualified are appointed company auditors, and that audits by persons so appointed are carried out properly and with integrity and with a proper degree of independence.
(2)A “company auditor” means a person appointed as auditor under Chapter V of Part XI of the [1985 c. 6.] Companies Act 1985; and the expressions “company audit” and “company audit work” shall be construed accordingly.