{
  "url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-northern-ireland-1969/section-42",
  "json_url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-northern-ireland-1969/section-42.json",
  "legislation": "apni/1969/24",
  "legislation_title": "Co-operative and Community Benefit Societies Act (Northern Ireland) 1969",
  "legislation_url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-northern-ireland-1969",
  "path": "section/42",
  "kind": "section",
  "number": "42",
  "heading": "Restrictions on appointment of auditors.",
  "text": "(1) None of the following persons shall be appointed as auditor of a registered society—\n(a) an officer or servant of the society; or\n(b) a person who is a partner of or in the employment of, or who employs, an officer or servant of the society; or\nPara. (c) rep. by SR 1993/67\n(d) a person whose appointment as auditor of any other registered society—\n(i) which is a subsidiary of that society, or\n(ii) of which that society is a subsidiary, or\n(iii) which is a subsidiary of the society of which that society is a subsidiary,\nis prohibited by virtue of paragraph (a) or (b); or\n(e) a person who is prohibited by section 1214 of the Companies Act 2006 (independence requirement) from acting as statutory auditor of a company which is a subsidiary of that society.\n(2) Any appointment made by a society in contravention of subsection (1) shall not be an effective appointment for the purposes of this Act.\nSubs. (3) rep. by SR 1993/67\n(4) In this section “company” has the same meaning as in section 47 and references to an officer or servant shall be construed as not including an auditor.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "SR 1993/67"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 42(1)(e) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1), Sch. 1 para. 6 (with arts. 6, 11, 12)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/apni/1969/24/section/42",
    "retrieved_at": "2026-10-29T21:29:52.392499+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."
}