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Companies Act 1989
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Changes over time for: Section 34
Version Superseded: 06/04/2008
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- 01/10/1991- Amendment
- 06/04/2005- Amendment
- 06/04/2005
Point in time - 06/04/2008- Amendment
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34 Eligibility of individuals retaining only 1967 Act authorisation.E+W+S
(1)A person whose only appropriate qualification is that he retains an authorisation granted by the Board of Trade or the Secretary of State under section 13(1) of the M1Companies Act 1967 is eligible only for appointment as auditor of an unquoted company.
(2)A company is “unquoted” if, at the time of the person’s appointment, no shares or debentures of the company, or of a parent undertaking of which it is a subsidiary undertaking, have been quoted on a stock exchange (in Great Britain or elsewhere) or offered (whether in Great Britain or elsewhere) to the public for subscription or purchase.
(3)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)References to a person eligible for appointment as company auditor under section 25 in enactments relating to eligibility for appointment as auditor of a body other than a company do not include a person to whom this section applies.
Textual Amendments
F1S. 34(3) repealed (6.4.2005) by The Regulatory Reform (Trading Stamps) Order 2005 (S.I. 2005/871), art. 6, Sch.
Commencement Information
I1S. 34 wholly in force at 1.10.1991 see s. 215 and S.I. 1991/1996, art. 2(1)(a)
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