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The Open-Ended Investment Companies Regulations 2001
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2.—(1) A person is ineligible for appointment as auditor of an open-ended investment company if he is—
(a)an officer or employee of the company; or
(b)a partner or employee of such a person, or a partnership of which such a person is a partner.
(2) For the purposes of sub-paragraph (1), an auditor of a company is not to be regarded as an officer or employee of the company.
(3) The power of the Secretary of State to make regulations under section 27 of the Companies Act 1989 (ineligibility on ground of lack of independence) in relation to the appointment of company auditors is to be exercisable in relation to the appointment of auditors of open-ended investment companies—
(a)for like purposes; and
(b)subject to the same conditions.
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