{
  "url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-etc-order-2008/schedule-1/paragraph-5",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-etc-order-2008/schedule-1/paragraph-5.json",
  "legislation": "ukdsi/2008/9780110810683",
  "legislation_title": "The Companies Act 2006 (Consequential Amendments etc) Order 2008",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-etc-order-2008",
  "path": "schedule/1/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Friendly and Industrial and Provident Societies Act 1968 (c.55)",
  "text": "In section 8(2)(b) of the Friendly and Industrial and Provident Societies Act 1968 (industrial and provident societies: restrictions on appointment of auditors), for “by virtue of section 27 of the Companies Act 1989 ineligible for appointment as auditor” substitute “prohibited by section 1214 of the Companies Act 2006 (independence requirement) from acting as statutory auditor”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 8(2)(b) was substituted by the Schedule to the Companies Act 1989 (Eligibility for Appointment as Company Auditor) (Consequential Amendments) Regulations 1991 (S.I. 1991/1997), paragraph 20(3)(b)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110810683/schedule/1/paragraph/5",
    "retrieved_at": "2026-10-30T15:16:44.293564+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."
}