PART 3AUDITORS
Statutory auditors14
For the purposes of section 1210(1)(h) of the Companies Act 2006 (meaning of “statutory auditor”)—
a
a qualifying partnership is a prescribed person, and
b
regulation 4(1)(b) is a prescribed enactment,
and accordingly a person appointed as auditor of a qualifying partnership for the purposes of regulation 4(1)(b) is a statutory auditor.