In Schedule 6 to the Administration of Justice Act 1985 M1 (bodies recognised under section 32), paragraph 15 (application of rules relating to accounts) is amended as follows.

In sub-paragraph (1), for the words from “is a member” to the end substitute “ is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006 ”.

In sub-paragraph (2), for “is not qualified to act as auditor” substitute “ would be prohibited by section 1214 of that Act (independence requirement) from acting as statutory auditor ”.