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Part II REQUIREMENTS FOR RECOGNITION

Northern Ireland

  1. Holding of appropriate qualification
  2. Auditors to be fit and proper persons
  3. Professional integrity and independence
  4. Technical standards
  5. Procedures for maintaining competence
  6. Monitoring and enforcement
  8. Membership, eligibility and discipline
  9. Investigation of complaints
  11. Meeting of claims arising out of audit work
  12. Register of auditors and other information to be made available
  13. Taking account of costs of compliance
  14. Promotion and maintenance of standards

Notes on the whole Order

Textual amendments

F1

Order repealed by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16 and the repeal having been brought into operation on different dates, as to which, see individual provisions.

Notes on Schedule 11

Textual amendments

F1

Sch. 11 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12, Sch. 4 para. 38(2))