{
  "url": "https://openlegislation.uk/companies-act-1989/schedule-11/paragraph-4",
  "json_url": "https://openlegislation.uk/companies-act-1989/schedule-11/paragraph-4.json",
  "legislation": "ukpga/1989/40",
  "legislation_title": "Companies Act 1989",
  "legislation_url": "https://openlegislation.uk/companies-act-1989",
  "path": "schedule/11/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) The body must have rules to the effect that a person is not eligible for appointment as a company auditor unless—\n(a) in the case of an individual, he holds an appropriate qualification;\n(b) in the case of a firm—\n(i) the individuals responsible for company audit work on behalf of the firm hold an appropriate qualification, and\n(ii) the firm is controlled by qualified persons (see paragraph 5 below).\n(2) This does not prevent the body from imposing more stringent requirements.\n(3) A firm which has ceased to comply with the conditions mentioned in sub-paragraph (1)(b) may be permitted to remain eligible for appointment as a company auditor for a period of not more than three months.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/40/schedule/11/paragraph/4",
    "retrieved_at": "2026-10-29T09:45:50.516840+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."
}