# Companies Act 1948, Paragraph 6


Any report by accountants required by Part II of this Schedule shall be made by accountants qualified under this Act for appointment as auditors of a company which is not an exempt private company and shall not be made by any accountant who is an officer or servant, or a partner of or in the employment of an officer or servant, of the company or of the company's subsidiary or holding company or of a subsidiary of the company's holding company; and for the purposes of this paragraph the expression “officer ” shall include a proposed director but not an auditor.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/11-12/38/schedule/FIFTH/paragraph/6 (the official version)
Page: https://openlegislation.uk/companies-act-1948/schedule-FIFTH/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.