# Companies Clauses Consolidation (Scotland) Act 1845, Section 105: Qualification of auditors.


Where no other qualification shall be prescribed by the special Act, every auditor shall have at least one share in the undertaking; and he shall not hold any office in the company, nor be in any other manner interested in its concerns, except as a shareholder.

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Source: https://www.legislation.gov.uk/ukpga/Vict/8-9/17/section/105 (the official version)
Page: https://openlegislation.uk/companies-clauses-consolidation-scotland-act-1845/section-105
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.