{
  "url": "https://openlegislation.uk/companies-act-2006-consequential-amendments-etc-order-2008/schedule-1/paragraph-16",
  "json_url": "https://openlegislation.uk/companies-act-2006-consequential-amendments-etc-order-2008/schedule-1/paragraph-16.json",
  "legislation": "uksi/2008/948",
  "legislation_title": "The Companies Act 2006 (Consequential Amendments etc) Order 2008",
  "legislation_url": "https://openlegislation.uk/companies-act-2006-consequential-amendments-etc-order-2008",
  "path": "schedule/1/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "(1) Schedule 14 to the Friendly Societies Act 1992 (auditors: appointment, tenure, qualifications and remuneration) is amended as follows.\n(2) After paragraph 3 insert—\n“Appointments to which the Audit Directive applies\n3A (1) Appointment as auditor of a friendly society to which the Audit Directive applies is an appointment as a statutory auditor to which the provisions of Part 42 of the Companies Act 2006 apply.\n(2) The following provisions of this Schedule do not apply in that case—\n(a) paragraphs 4 and 5 (eligibility for appointment),\n(b) paragraph 6 (appointment of partnership),\n(c) paragraph 7 (cases in which auditor need not be a member of a recognised supervisory body), and\n(d) paragraph 8 (effect of ineligibility).”.\n(3) In paragraph 4(3), in the definition of “recognised supervisory body” for “Part II of the Companies Act 1989 or Part III of the Companies (Northern Ireland) Order 1990” substitute “ Part 42 of the Companies Act 2006 ”.\n(4) In paragraph 5(1), for “ineligible by virtue of section 27(1)(a) or (b) of the Companies Act 1989 or Article 20(1) of the Companies (Northern Ireland) Order 1990 for appointment as a company auditor” substitute “ prohibited by section 1214(2) of the Companies Act 2006 (independence requirement) from acting as statutory auditor ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/948/schedule/1/paragraph/16",
    "retrieved_at": "2026-10-29T03:32:24.560840+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."
}