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4(1)The body must have rules to the effect that a person is not eligible for appointment as a company auditor unless—
(a)in the case of an individual, he holds an appropriate qualification;
(b)in the case of a firm—
(i)the individuals responsible for company audit work on behalf of the firm hold an appropriate qualification, and
(ii)the firm is controlled by qualified persons (see paragraph 5 below).
(2)This does not prevent the body from imposing more stringent requirements.
(3)A firm which has ceased to comply with the conditions mentioned in sub-paragraph (1)(b) may be permitted to remain eligible for appointment as a company auditor for a period of not more than three months.
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