The Companies Act 1989 (Eligibility for Appointment as Company Auditor) (Consequential Amendments) Regulations 1991

In paragraph 53(3) of the Milk Marketing Scheme 1933 (accounts and balance sheets of Milk Marketing Board) for the words “by a member of, or a firm of accountants containing a member of, the Institute of Chartered Accountants of England and Wales or of the Association of Certified Accountants” substitute “by a person who is eligible for appointment as a company auditor under section 25 of the Companies Act 1989”.

In section 11 of the North of Scotland Milk Marketing Scheme 1934 (auditor), for subsection (2) substitute–

In paragraph 66 of the British Wool Marketing Scheme (accounts of Wool Marketing Board) for the words “by a member of one of the Chartered Societies in Scotland or of the Institute of Chartered Accountants in England and Wales or of the Society of Incorporated Accountants and Auditors or of the Corporation of Acountants Limited or of the London Association of Certified Accountants Limited” substitute “by a person who is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.”.

In paragraph 54 of the Potato Marketing Scheme 1955 (accounts of Potato Marketing Board) for the words

substitute the words “by a person appointed by the registered producers at the annual general meeting but no person shall be qualified to be so appointed unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989,”.

In section 14 of the Horticulture Act 1960 (reports and accounts of a relevant organisation), for subsection (3) substitute–

In section 8 of the Charities Act 1960 (audit of accounts of charities), in subsection (3) for the words from “being a member” to the end substitute “being a person eligible for appointment as a company auditor under section 25 of the Companies Act 1989”.

In paragraph 18 of the First Schedule to the Professions Supplementary to Medicine Act 1960 (expenses and accounts), for sub-paragraph (4) substitute–

In section 46 of the Covent Garden Market Act 1961 (reports, accounts and returns), in subsection (3) for the words from “shall not be qualified” to the end substitute “shall not be so appointed unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.”.

In section 24 of the Transport Act 1962 (accounts) in subsection (2) for the words from “shall not be qualified” to the end substitute “shall not be so appointed unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.”.

In section 55 of the Betting, Gaming and Lotteries Act 1963 (interpretation etc—general), for the definition of “qualified accountant” in subsection (1) substitute “qualified accountant” means a person who is eligible for appointment as a company auditor under section 25 of the Companies Act 1989;

In section 13 of the Hairdressers (Registration) Act 1964 (accounts), in subsection (1) for the words from “shall be qualified” to the end substitute “shall be appointed under the last foregoing subsection unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.”.

In section 21 of the Cereals Marketing Act 1965 (report and accounts of Home-Grown Cereals Authority), in subsection (5)(b) for the words from “a person who is a member” to the end substitute “a person who is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.”

In paragraph 13 of Schedule 1 to the Teaching Council (Scotland) Act 1965 (expenses and accounts), for subsection (3) substitute–

In section 12 of the Universities (Scotland) Act 1966 (annual reports and financial statements), for subsections (2) and (3) substitute–

In section 19 of the Agriculture Act 1967 (annual report and accounts of Meat and Livestock Commission), for subsection (3) substitute–

In section 12 of the Development of Inventions Act 1967 (accounts and audit) for subsection (3) substitute–

In section 39 of the New Towns (Scotland) Act 1968 (accounts, audit, annual reports etc), for subsection (3) substitute–

In section 12 of the Hearing Aid Council Act 1968 (expenses, receipts and accounts of Council), for subsection (3) substitute–

In paragraph 19 of Schedule 4 to the Hallmarking Act 1973 (expenses and accounts of the British Hallmarking Council), for sub-paragraph (2) substitute–

In sub-paragraph (2) of paragraph 7 of Schedule 2 to the Industry Act 1975 (accounts and audit of the National Enterprise Board), for the words from “and a person shall not be qualified” to the end substitute “and a person shall not be so appointed unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989 or is a member of a body of accountants established in the United Kingdom and for the time being listed in Article 397(2) of the Companies (Northern Ireland) Order 1986.”.

In paragraph 14 of Schedule 1 to the Policyholders Protection Act 1975 (additional provisions with respect to the Policyholders Protection Board), for sub-paragraph (3) substitute–

In the Schedule to the Theatres Trust Act 1976 (appointment, constitution and functions of trustees), for the second paragraph of paragraph 14 substitute–

In section 17 of the Aircraft and Shipbuilding Industries Act 1977 (accounts and audit), for subsection (8) substitute the following–

In section 14 of the Estate Agents Act 1979 (keeping of client accounts), for subsections (6) and (7) substitute–

In section 22 of the Crown Agents Act 1979 (accounts and audit), for subsection 6 substitute–

In section 111 of the Education (Scotland) Act 1980 (accounts and audit of educational endownments), in subsection (3) for the words from “and no person shall be eligible” to the end substitute “and no person shall be appointed auditor as aforesaid unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.”.

In section 7 of the English Industrial Estates Corporation Act 1981 (accounts and reports of the Corporation), for subsection (3) substitute–

In section 10 of the Licensing (Alcohol Education and Research) Act 1981 (accounts and audit), for subsection (2) substitute–

In section 11 of the Fisheries Act 1981 (accounts and audit), for subsection (6) substitute–

In section 68 of the New Towns Act 1981 (audit of accounts of Commission for New Towns and of development corporations), for subsection (2) substitute–

In section 42(2A) of the Broadcasting Act 1981 (accounts, audit and annual reports), for the words from “shall not be qualified” to the end substitute “shall not be so appointed unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.”-

In section 8 of the Agricultural Training Board Act 1982 (reports and accounts), in subsection (2) for the words from “shall be qualified” to the end substitute “shall be so appointed unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.”.

In section 8 of the Industrial Training Act 1982 (reports and accounts), in subsection (2) for the words from “shall be qualified” to the end substitute “shall be so appointed unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.”.

In section 15 of the Civil Aviation Act 1982 (accounts and audit), in subsection (2)(a) for the words from “shall not be qualified” to the end substitute “shall not be so appointed unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.”.

In section 9 of the Duchy of Cornwall Management Act 1982 (accounts and audit), for subsection (2) substitute–

In section 21(1) of the Insurance Companies Act 1982 (audit of accounts), for “the provisions of the Companies Act relating to audit” substitute “the provisions relating to the audit of the accounts of companies under the Companies Acts”.

In section 5 of the Agricultural Marketing Act 1983 (accounts of Food from Britain), for subsection 5 substitute–

In Schedule 3 to the National Heritage Act 1983 (the Historic Buildings and Monuments Commission for England), in sub-paragraph (6) of paragraph 12 (accounts) for the words from “shall be qualified” to the end of paragraph (6)(a) substitute–

In Schedule 1 to the Medical Act 1983 (the General Medical Council), for sub-paragraph (3) of paragraph 18 (financial provisions) substitute–

In section 23 of the London Regional Transport Act 1984 (accounts), for subsection (6) substitute–

In section 20 of the Cable and Broadcasting Act 1984 (accounts and audit), for subsection (3) substitute–

In section 4 of the Ports (Finance) Act 1985 (audit of accounts of certain harbour authorities) for the words from “shall be qualified” to the end substitute “shall not be appointed as auditor of a relevant harbour authority unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.”.

In Schedule 3 to the Oil and Pipelines Act 1985 (provisions relating to Oil and Pipelines Agency), in paragraph 9 (accounts and audit), for sub-paragraph (5) substitute–

In sections 76(1) and 77(2) of the Transport Act 1985 (audit of accounts of public transport companies), for “qualified for appointment as such auditors in accordance with section 389 of the Companies Act 1985” substitute “eligible for such appointment in accordance with Part II of the Companies Act 1989”.

In paragraph 4 of rule 18 of the Insurance Companies (Winding-Up) Rules 1985 (accounts and audit) for the words “a person qualified under section 389 of the Act of 1985 to audit the accounts of companies” substitute “a person eligible for appointment as a company auditor under section 25 of the Companies Act 1989.”.

In regulation 5 of the Films (Certification) Regulations 1985 evidence) in paragraph (b), for the words from “an accountant being a member” to the end substitute “a person who is eligible for appointment as a company auditor under section 25 of the Companies Act 1989 who is not, and was not at any time while the film was being made, a partner of, nor in the employment of, the maker of the film or, where the maker of the film is a company, is not, and was not at any time while the film was being made a person, ineligible for such appointment by virtue of Part II of the Companies Act 1989.”.

In section 5 of the Legal Aid (Scotland) Act 1986 (accounts and audit), for subsection (4) substitute–

In rule 19(3) of the Insurance Companies (Winding Up) (Scotland) Rules 1986 (accounts and audit), for the words “a person qualified under section 389 of the Act of 1985 to audit the accounts of companies” substitute “a person eligible for appointment as company auditor under section 25 of the Companies Act 1989”.

In Schedule 4 to the Banking Act 1987 (the Deposit Protection Board), in paragraph 5 (accounts and audit), for sub-paragraph (4) substitute–

In section 7 of the Legal Aid Act 1988 (accounts and audit), for subsection (4) substitute–

In paragraph 18(5) of Schedule 7 to Education Reform Act 1988 (accounts), for sub-paragraph (a) substitute–

In Schedule 1 to the Water Act 1989 (the National Rivers Authority), in paragraph 22 (audit) for sub-paragraph (2) substitute–

In section 32 of the Opticians Act 1989 (expenses and accounts of the Council), for subsection (3) substitute–

In article 10 of the Birmingham Assay Office Order 1989 (accounts, financial year and audit), for paragraphs (3) and (4) substitute–

In paragraph 13 of Schedule 1 to the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 (accounts of the Scottish Conveyancing and Executry Services Board), for sub-paragraph (3) substitute–

In paragraph (3) of article 4 (final accounts) of the National Bus Company (Dissolution) Order 1991, for the words from “and a person shall not be qualified” to the end substitute “and a person shall not be qualified to be so appointed unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.”