{
  "url": "https://openlegislation.uk/civil-aviation-act-1971/schedule-10/paragraph-21",
  "json_url": "https://openlegislation.uk/civil-aviation-act-1971/schedule-10/paragraph-21.json",
  "legislation": "ukpga/1971/75",
  "legislation_title": "Civil Aviation Act 1971",
  "legislation_url": "https://openlegislation.uk/civil-aviation-act-1971",
  "path": "schedule/10/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "(1) In section 25 of that Act (which relates to accounts and audit), in subsection (1) for the words from \" approval\" onwards there shall be substituted the words \"consent of the Secretary of State given with the approval of the Treasury direct, showing the state of affairs and profit or loss of the corporation and its subsidiaries\".\n(2) At the end of subsection (2) of that section there shall be added the words \"with the consent of the Secretary of State given with the approval of the Treasury\".\n(3) At the end of subsection (3) of that section there shall be added the words\n“with the approval of the Secretary of State, and a person shall not be qualified to be so appointed unless he is a member of one or more of the following bodies—\nthe Institute of Chartered Accountants in England and Wales ;\nthe Institute of Chartered Accountants of Scotland ;\nthe Association of Certified Accountants ;\nthe Institute of Chartered Accountants in Ireland ;\nany other body of accountants established in the United Kingdom and for the time being recognised for the purposes of section 161(1)(a) of the 1948 c. 38.Companies Act 1948 by the Secretary of State,\nbut a Scottish firm may be so appointed if each of the partners therein is qualified to be so appointed”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/75/schedule/10/paragraph/21",
    "retrieved_at": "2026-10-29T10:49:30.933727+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}