Point in time view as at 06/04/2015.
Companies Act 2006, Section 1212 is up to date with all changes known to be in force on or before 06 March 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.
(1)An individual or firm is eligible for appointment as a statutory auditor if the individual or firm—
(a)is a member of a recognised supervisory body, and
(b)is eligible for appointment under the rules of that body.
(2)In the cases to which section 1222 applies (individuals retaining only 1967 Act authorisation) a person's eligibility for appointment as a statutory auditor is restricted as mentioned in that section.
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