- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
6.—(1) Section 19 of the 1949 Act (auditing of accounts) is amended as follows.
(2) The existing provision becomes subsection (1).
(3) In that subsection, for the words from “Any other body of accountants” to the end substitute “A recognised supervisory body for the purposes of Part 42 of the Companies Act 2006”.
(4) After that subsection insert —
“(2) In this section, references to a member of a supervisory body for the purposes of Part 42 of the Companies Act 2006 include any person subject to the rules of the body in seeking appointment or acting as a statutory auditor (within the meaning of that Part).”
Sealed by order of the Commission this 3rd day of February 2015
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: