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1032. Eligibility for appointment as an auditor

Past version: effective from 14/06/2015 - 13/06/2015
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(1) An individual or firm is eligible for appointment as an auditor if the individual or firm—
(a) is recognised for the purposes of this section by the Registrar, and
(b) is a member of a recognised professional body and satisfies any additional requirements prescribed by rules made by the Board for the purposes of this section.
(2) In this Part a "recognised professional body" means a body which offers a professional qualification in accountancy and is recognised and approved pursuant to rules made by the Board.