SCHEDULES

SCHEDULE 14 U.K. Auditors: Appointment, Tenure, Qualifications and Remuneration

[F1 Appointments [F2 in relation to friendly societies subject to special requirements] U.K.

Textual Amendments

F1 Sch. 14 para. 3A and cross-heading inserted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 16(2) (with arts. 6, 11, 12)

F2 Words in Sch. 14 para. 3A cross-heading substituted (31.12.2020) by The Friendly Societies (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1039), regs. 1, 13(a); 2020 c. 1, Sch. 5 para. 1(1)

3A (1) Appointment as auditor of a friendly society [F3 subject to special requirements] is an appointment as a statutory auditor to which the provisions of Part 42 of the Companies Act 2006 apply. U.K.

(2) The following provisions of this Schedule do not apply in that case—

(a) paragraphs 4 and 5 (eligibility for appointment),

(b) paragraph 6 (appointment of partnership),

(c) paragraph 7 (cases in which auditor need not be a member of a recognised supervisory body), and

(d) paragraph 8 (effect of ineligibility).]

Textual Amendments

F3 Words in Sch. 14 para. 3A(1) substituted (31.12.2020) by The Friendly Societies (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1039), regs. 1, 13(b); 2020 c. 1, Sch. 5 para. 1(1)