# Companies Act 1989, Paragraph 4

Extent: E+W+S

(1) The body must have rules to the effect that a person is not eligible for appointment as a company auditor unless—
(a) in the case of an individual, he holds an appropriate qualification;
(b) in the case of a firm—
(i) the individuals responsible for company audit work on behalf of the firm hold an appropriate qualification, and
(ii) the firm is controlled by qualified persons (see paragraph 5 below).
(2) This does not prevent the body from imposing more stringent requirements.
(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.

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Source: https://www.legislation.gov.uk/ukpga/1989/40/schedule/11/paragraph/4 (the official version)
Page: https://openlegislation.uk/companies-act-1989/schedule-11/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.