# The Credit Unions (Northern Ireland) Order 1985, Article 46: Qualified auditors

Extent: N.I.

(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.
(2) None of the following persons shall be qualified for appointment as auditor of a credit union—
(a) an officer or servant of the credit union;
(b) a person who is a partner of, or in the employment of, or who employs, an officer or servant of the credit union;
Sub‐para.(c) rep. by SR 1993/67
(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.
Para. (4) rep. by SR 1993/67
(5) In paragraph (2), references to an officer or servant shall be construed as not including an auditor.

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Source: https://www.legislation.gov.uk/nisi/1985/1205/article/46 (the official version)
Page: https://openlegislation.uk/credit-unions-northern-ireland-order-1985/article-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.