Paragraph 37 Statutory auditors (ss.1209 to 1241 and 1245 to 1264)I1

United Kingdom

(1)

The following provisions of Chapter 2 of Part 42 of the Companies Act 2006 (statutory auditors: individuals and firms) apply to the appointment of auditors for financial years beginning on or after 6th April 2008—

(a)

sections 1212 and 1213 (eligibility for appointment);

(b)

sections 1214 and 1215 (independence requirement);

(c)

section 1216 (effect of appointment of partnership).

(2)

Sections 25 to 28 of the Companies Act 1989^f1 or Articles 28 to 31 of the Companies (Northern Ireland) Order 1990^f2 continue to apply to auditors appointed for financial years beginning before that date.

Annotations

Commencement

I1: Sch. 4 para. 37 in force at 6.4.2008, see art. 2(2)

Footnotes

f1: 1989 c.40.
f2: S.I. 1990/593 (N.I. 5).