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Companies Act 2006
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- UK Public General Acts
- 2006 c. 46
- SCHEDULE 10
- Part 2
- Professional integrity and independence
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Changes over time for: Cross Heading: Professional integrity and independence
No versions valid at: 01/01/2007
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- 06/04/2008- Amendment
- 01/01/2007
Point in time - 17/06/2016- Amendment
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Companies Act 2006, Cross Heading: Professional integrity and independence is up to date with all changes known to be in force on or before 28 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Valid from 06/04/2008
Professional integrity and independenceU.K.
Prospective
9(1)The body must have adequate rules and practices designed to ensure that—
(a)statutory audit work is conducted properly and with integrity, and
(b)persons are not appointed as statutory auditors in circumstances in which they have an interest likely to conflict with the proper conduct of the audit.
(2)The body must participate in arrangements within paragraph 21, and the rules and practices mentioned in sub-paragraph (1) must include provision requiring compliance with any standards for the time being determined under such arrangements.
(3)The body must also have adequate rules and practices designed to ensure that no firm is eligible under its rules for appointment as a statutory auditor unless the firm has arrangements to prevent a person to whom sub-paragraph (4) applies from being able to exert any influence over the way in which a statutory audit is conducted in circumstances in which that influence would be likely to affect the independence or integrity of the audit.
(4)This sub-paragraph applies to—
(a)any individual who is not a qualified person within the meaning of paragraph 7, and
(b)any person who is not a member of the firm.
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