Paragraph 54 National Audit Act 1983 (c. 44)
In Schedule 3 to the National Audit Act 1983 (the auditor of the National Audit Office), in paragraph 1 for sub-paragraphs (1) and (2) substitute—
“(1)The auditor must be eligible for appointment as a statutory auditor (see Part 42 of the Companies Act 2006).”.