# Companies Act 2006, Section 1212: Individuals and firms: eligibility for appointment as a statutory auditor


(1) An individual or firm is eligible for appointment as a statutory auditor if the individual or firm—
(a) is a member of a recognised supervisory body, and
(b) is eligible for appointment under the rules of that body.
(2) In the cases to which section 1222 applies (individuals retaining only 1967 Act authorisation) a person's eligibility for appointment as a statutory auditor is restricted as mentioned in that section.

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Source: https://www.legislation.gov.uk/ukpga/2006/46/section/1212 (the official version)
Page: https://openlegislation.uk/companies-act-2006/section-1212
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.