Public Finance and Accountability (Scotland) Act 2000 (asp 1)U.K.
This section has no associated Explanatory Memorandum
27. In section 21 of the Public Finance and Accountability (Scotland) Act 2000 (audit), in subsection (5)(a), for “eligible for appointment as a company auditor under section 25 of the Companies Act 1989” substitute “ eligible for appointment as a statutory auditor under Chapter 2 of Part 42 of the Companies Act 2006 ”.