# Co-operative and Community Benefit Societies Act 2014, Section 91: Meaning of “qualified auditor”


In this Part “qualified auditor” means a person eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006.

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Source: https://www.legislation.gov.uk/ukpga/2014/14/section/91 (the official version)
Page: https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/section-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.