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Companies Act 2006
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Changes over time for: Section 1219
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Companies Act 2006, Section 1219 is up to date with all changes known to be in force on or before 30 December 2024. 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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1219Appropriate qualificationsU.K.
This section has no associated Explanatory Notes
(1)A person holds an appropriate qualification for the purposes of this Chapter if and only if—
(a)he holds a recognised professional qualification obtained in the United Kingdom,
(b)immediately before the commencement of this Chapter, he—
(i)held an appropriate qualification for the purposes of Part 2 of the Companies Act 1989 (c. 40) (eligibility for appointment as company auditor) by virtue of section 31(1)(a) or (c) of that Act, or
(ii)was treated as holding an appropriate qualification for those purposes by virtue of section 31(2), (3) or (4) of that Act,
(c)immediately before the commencement of this Chapter, he—
(i)held an appropriate qualification for the purposes of Part III of the Companies (Northern Ireland) Order 1990 (S.I. 1990/593 (N.I. 5)) by virtue of Article 34(1)(a) or (c) of that Order, or
(ii)was treated as holding an appropriate qualification for those purposes by virtue of Article 34(2), (3) or (4) of that Order,
(d)he is within subsection (2),[F1 or]
(e)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(f)subject to any direction under section 1221(5), he is regarded for the purposes of this Chapter as holding an approved [F3third country] qualification.
(2)A person is within this subsection if—
(a)before 1st January 1990, he began a course of study or practical training leading to a professional qualification in accountancy offered by a body established in the United Kingdom,
(b)he obtained that qualification on or after 1st January 1990 and before 1st January 1996, and
(c)the Secretary of State [F4approved his qualification before 1st October 2018] as an appropriate qualification for the purposes of this Chapter.
F5(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Word in s. 1219(1) inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 5(a)
F2S. 1219(1)(e) omitted (6.4.2008) by virtue of The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 5(b)
F3Words in s. 1219(1)(f) substituted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 5(c)
F4Words in s. 1219(2)(c) substituted (1.5.2017) by The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 13(4)(a)
F5S. 1219(3) omitted (1.10.2018) by virtue of The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(3), 13(4)(b)
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