{
  "url": "https://openlegislation.uk/credit-unions-northern-ireland-order-1985/article-46",
  "json_url": "https://openlegislation.uk/credit-unions-northern-ireland-order-1985/article-46.json",
  "legislation": "nisi/1985/1205",
  "legislation_title": "The Credit Unions (Northern Ireland) Order 1985",
  "legislation_url": "https://openlegislation.uk/credit-unions-northern-ireland-order-1985",
  "path": "article/46",
  "kind": "article",
  "number": "46",
  "heading": "Qualified auditors",
  "text": "(1) A person shall not be qualified for appointment as auditor of any credit union unless he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006.\n(2) None of the following persons shall be qualified for appointment as auditor of a credit union—\n(a) an officer or servant of the credit union;\n(b) a person who is a partner of, or in the employment of, or who employs, an officer or servant of the credit union;\nSub‐para.(c) rep. by SR 1993/67\n(3) Any appointment made by a credit union in contravention of paragraph (1) or (2) shall not be an effective appointment for the purposes of this Order.\nPara. (4) rep. by SR 1993/67\n(5) In paragraph (2), references to an officer or servant shall be construed as not including an auditor.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "SR 1993/67"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 46(1) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1), Sch. 1 para. 2(d) (with arts. 6, 11, 12)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1985/1205/article/46",
    "retrieved_at": "2026-10-29T04:48:49.006835+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."
}